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E-Invoicing & ViDA Mandate Tracker

The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.

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GB

United Kingdom e-invoicing

Europe non-EU · Peppol (B2G) / under consultation

No B2B mandate yet — the government consulted on e-invoicing in 2025, with Peppol already used across the NHS and wider B2G.

Planning

Applies to

B2G

January 1, 2029

Next phase deadline

Consultation stage

Does this apply to me?

Three 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: no domestic mandate yet — ViDA applies from July 2030

United Kingdom has no confirmed domestic B2B mandate, but ViDA makes structured e-invoicing and digital reporting mandatory for intra-EU B2B from 1 July 2030. Build EN 16931 / Peppol capability now.

No e-invoicing mandate applies in United Kingdom today

No domestic B2B e-invoicing mandate applies in United Kingdom at present (B2G may already require it). Keep an eye on national legislation and the 2030 ViDA date.

Phases & who's affected when

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

1 October 2027

Government entities

Government entities must use e-invoicing.

Next

1 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 technical facts

The standards, scope and dates that define the mandate – at a glance.

Transaction scope

B2G

Model

Peppol (B2G) / under consultation

Formats

Peppol BIS 3.0

Region

Europe non-EU

STATUS

Planning

Scope

B2G e-invoicing runs over Peppol (notably NHS). HMRC and DBT consulted on B2B e-invoicing in 2025; no mandate date is set.

Penalties & grace period

No domestic B2B penalty regime yet.

Read the full United Kingdom guide

The complete VATabout deep-dive: legislation, platform selection, and reporting detail. 

Read the guide →

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