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GB
Europe non-EU · Peppol – core interoperability network (confirmed 23 Jun 2026); decentralised, no real-time reporting at launch
Announced at Autumn Budget 2025: from April 2029 all VAT invoices for B2B and B2G supplies must be issued in a specified electronic format. Peppol was confirmed as the core interoperability network on 23 June 2026; HMRC and DBT will publish the roadmap and phasing at Budget 2026 (28 Oct 2026). NHS England already requires Peppol e-invoicing from suppliers, and public bodies must accept EN 16931 e-invoices under the Procurement Act 2023.
Future
Applies to
B2B, B2G
April 1, 2029
Next phase deadline
All VAT invoices e-invoiced from April 2029
Two questions. The fixed-establishment rule is where most foreign businesses get it wrong.
Is your business established in United Kingdom (registered office, branch or fixed establishment)?
Do you make intra-EU B2B supplies involving United Kingdom?
United Kingdom: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside United Kingdom's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Not in scope for United Kingdom
With no establishment and no registration or trade in United Kingdom, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into United Kingdom.
United Kingdom: domestic mandate from April 2029
The UK has a confirmed domestic mandate: from April 2029 all VAT invoices, B2B and B2G, must be issued as e-invoices over Peppol. ViDA does not apply to the UK. Build EN 16931 / Peppol capability now and watch the Budget 2026 roadmap on 28 Oct 2026.
No e-invoicing mandate applies in United Kingdom today
No e-invoicing mandate applies in the UK today (NHS England suppliers excepted, and public bodies must accept EN 16931 invoices). The mandate for all VAT invoices starts April 2029 – roadmap at Budget 2026.
A single date hides the rollout. Here's the full sequence.
Consultation stage
Government + industry
HMRC and DBT consulted on B2B e-invoicing in 2025; Peppol is already used across the NHS and wider B2G.
Done
28 October 2026
Budget 2026
HMRC/DBT e-invoicing roadmap: milestones, phasing and scope for April 2029.
Next
April 2029
All VAT-registered businesses
As announced in the Autumn Budget 2025, all VAT invoices must be issued in a specified electronic format.
Future
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
B2B, B2G
Model
Peppol – core interoperability network (confirmed 23 Jun 2026); decentralised, no real-time reporting at launch
Formats
EN 16931; UK Peppol specification in development
Region
Europe non-EU
STATUS
Future
Scope
From April 2029, VAT-registered businesses must issue all VAT invoices (B2B and B2G) as structured e-invoices; non-VAT-registered businesses are exempt; real-time reporting to HMRC is not part of the 2029 launch. Scope details for non-established businesses, small businesses and legacy EDI users await the Budget 2026 roadmap. Today: contracting authorities must accept and process EN 16931 e-invoices (Procurement Act 2023 s.67, in force 24 Feb 2025) and NHS England suppliers exchange orders and invoices over Peppol under the 2014 NHS eProcurement Strategy.
No domestic B2B penalty regime yet.
News, guides and rulings tagged for this country.
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