E-invoicing United Kingdom: Everything you need to know

Understand the e-invoicing landscape in the UK and how businesses can adapt to ongoing regulatory changes.

Since Brexit, the United Kingdom has taken a distinct path in shaping its e-invoicing strategy. While not currently mandating e-invoicing for private sector transactions, the UK government has required electronic invoicing in public procurement since April 2020, aligning with the EU directive 2014/55/EU before its departure from the bloc. This requirement applies to central government departments, their executive agencies, and non-departmental public bodies.

 

The UK has not adopted a centralized e-invoicing platform or national format. Instead, it recognizes standards such as PEPPOL for business-to-government (B2G) invoicing. B2Brouter is a certified PEPPOL Access Point provider, helping businesses seamlessly connect with UK public sector entities through compliant e-invoice exchange.

 

As regulations evolve, particularly under ongoing digital tax initiatives like Making Tax Digital (MTD), companies operating in the UK or invoicing UK public bodies must stay informed.

Important dates

April 6, 2024

MTD for Income Tax Self Assessment (ITSA) voluntary pilot opens to self-employed and landlords.

April 6, 2026 (Preliminary)

Full rollout of MTD for ITSA for businesses and landlords earning over £50,000 per year.

Legislation

  • Mandatory B2G invoicing

Required for central government since 2020; based on EU directive before Brexit.

  • E-invoicing with the NHS

MTD requires digital records and submission, but not structured e-invoices (yet).

  • Cross-border rules

UK invoices to EU must consider VAT treatment post-Brexit; PEPPOL remains compatible.

  • Digital signature

Not required for invoice validity in the UK; optional for authenticity and integrity.

  • PEPPOL compliance

Suppliers to government entities are encouraged to use PEPPOL-compliant solutions.

Accepted formats

PEPPOL BIS is commonly used; no national format imposed by UK authorities.

Delivery channels

PEPPOL network for B2G; no mandatory channel for B2B or domestic transactions.

Regulating authority

Cabinet Office oversees public procurement; HMRC handles tax digitalization (MTD).

Send e-invoices to United Kingdom securely with B2Brouter

Certified PEPPOL Access Point

Connect with UK public sector entities through a secure and compliant PEPPOL channel.

Compatible with UK requirements

Stay aligned with MTD obligations and evolving e-invoicing standards, effortlessly.

Cross-border invoice support

Easily send and receive invoices to and from EU partners with built-in VAT logic.

Easy integration and user-friendly

Connect your ERP or use our online platform with no steep learning curve.

Certifications

B2Brouter is certified with the ISO 27001 standard on information security management, certified as a Peppol Access Point Service Provider and a member of the EESPA.