E-invoicing for VAT invoices

The planned mandate covers the whole UK.

What is planned

The government plans to require VAT invoices to be issued as e-invoices.

Who the plan affects

The plan affects VAT-registered businesses that invoice other businesses or government. VAT invoices are typically not issued for sales to consumers.

If your turnover is heading towards the VAT registration threshold, the plan applies to you once you register.

How an e-invoice differs from a PDF

A PDF is a document for a person to read. An e-invoice carries the invoice figures as data, so your customer's software can read them without anyone retyping them. If you invoice from Word or spreadsheet templates, plan to move to invoicing software that can send invoices as data.

What stays the same until the law changes

You choose whether to issue paper or electronic VAT invoices. A PDF sent by email is a valid electronic VAT invoice if your customer agrees to receive invoices electronically and you can show the invoice is genuine, unaltered and legible. The rules on what a VAT invoice must contain also stay as they are.

Prepare your software

No software can show it is ready for e-invoicing until the final standard is published. The government has named Peppol, an international e-procurement network, as the core network for UK e-invoicing so that software providers and businesses can start planning.

Ask your invoicing or accounting software provider whether it plans to support e-invoicing and Peppol. Check that your software already meets the Making Tax Digital for VAT rules. Read the e-invoicing roadmap due at Budget 2026 before you commit to new invoicing software.

If you invoice a public authority

An authority can still require its suppliers to use a particular invoicing system.

Where to get help

For questions about your VAT invoices, contact HMRC.