Key documents
General
iThe General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.
Legal
iThe Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.
Last news published on: 24.07.2026 | News: 58
Last document published on: 05.05.2026 | Documents: 12
Highlight
UK is not a fiscal country, meaning it does not require certified fiscal devices or fiscalized POS systems. The valid currency in the country is GBP (British pound/pound sterling).
United Kingdom
Although businesses must issue proof of purchase, there is no obligation for POS systems to communicate transaction data to the tax authority. POS applications do not require government certification, and there are no mandatory hardware requirements.
Type of fiscalization: non-fiscal country
Latest news for United Kingdom
See moreUK Plans Changes to Soft Drinks Industry Levy from 2028
United Kingdom
Author: Ivana Picajkić
The UK government’s draft legislation proposes lowering the soft drinks levy sugar threshold from 5 to 4.5 grams per 100 millilitres, clarifying sugar calculation methods, and providing Tax Authorities power for detailed measurement rules; feedback is invited until September 2026. The UK government has published draft legislation proposing changes to the soft drinks industry levy as part of... Read more
United Kingdom
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24.07.2026.
08:13H
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Author: Ivana Picajkić
UK Plans Simplified VAT Rules for Drink Deposit Schemes
United Kingdom
Author: Ivana Picajkić
The UK government has introduced new VAT rules for drinks sold under Deposit Return Schemes starting October 1, 2027. Businesses won’t account for VAT on deposits, simplifying accounting, while they must adjust systems for deposit handling. Three schemes will operate across regions. The UK government has announced new VAT accounting rules for drinks sold under the country’s upcoming Deposit... Read more
United Kingdom
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15.07.2026.
08:10H
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Author: Ivana Picajkić
UK Proposes Extending VAT Liability to Online Marketplaces for Domestic Sellers
United Kingdom
Author: Ema Stamenković
The UK government is consulting on extending VAT liability to online marketplaces for domestic sellers, addressing tax fraud and ensuring compliance. Current rules, established in 2021 for overseas sellers, may inadequately cover UK businesses, particularly in retail and food sectors. The UK government has launched a consultation on extending VAT liability for online marketplaces to tackle tax fra... Read more
United Kingdom
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06.07.2026.
08:04H
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Author: Ema Stamenković
UK: Consultation on Extending Online Marketplace Liability (OMPL) for VAT
United Kingdom
Author: Ema Stamenković
The consultation addresses online marketplaces (OMPs) and UK businesses utilizing them, including takeaway food delivery. Additional views from private non-business sellers and consumers are invited to simplify VAT rules. The 8-week consultation runs from 23 June to 18 August 2026, led by HMRC and HMT. Responses, submitted via an online form or email, will influence policy, with a summary publishe... Read more
United Kingdom
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02.07.2026.
08:05H
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Author: Ema Stamenković
New webinar was uploaded: Recorded webinar: Evolution of Fiscalization:From fiscal printers to real-time data platforms
Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making. Read more
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Already subscriber? LoginUK Confirms Peppol for B2B E-Invoicing Mandate from April 2029
United Kingdom
Author: Ema Stamenković
On 23 June 2026, the UK government announced Peppol will be the framework for mandatory B2B e-invoicing starting April 2029, with a phased introduction. Initially, there are no e-reporting obligations to HMRC, following a decentralised four-corner model. On 23 June 2026, the UK government confirmed that Peppol will serve as the interoperability framework for mandatory B2B e-invoicing from April 20... Read more
United Kingdom
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29.06.2026.
08:04H
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Author: Ema Stamenković
Most important documents for United Kingdom
See moreCountry overview - UK
United Kingdom
Author: Ema Stamenković
In this overview, we present the basics of the UK: a non-fiscal country with no mandatory POS certification, hardware requirements, or tax authority communication, but businesses must issue receipts on request and may use paper or e-invoices. Read more
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United Kingdom
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19.06.2026.
09:07H
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Author: Ema Stamenković
E - invoicing system in the UK
United Kingdom
Author: Ema Stamenković
The document is about the UK government's plan to make electronic invoicing (e-invoicing) mandatory for all VAT invoices starting in April 2029. It confirms that the mandate will be introduced gradually (beginning with large companies, then SMEs), will use a four-corner interoperable model, and will not include real-time reporting to HMRC. Read more
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United Kingdom
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19.06.2026.
09:06H
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Author: Ema Stamenković
The Consumer Contracts Regulations 2013
United Kingdom
Author: ------------
The Consumer Contracts Regulations 2013 require traders to provide clear pre-contract information, grant consumers a 14-day right to cancel distance and off-premises contracts, and set rules for refunds, returns, and delivery. They also regulate services and digital content supply, prohibit hidden charges, and give enforcement authorities powers to ensure compliance. Read more
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United Kingdom
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12.09.2025.
15:17H
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Author: ------------
Legal requirements - UK
United Kingdom
Author: Ema Stamenković
The document outlines UK’s legal environment for retail, emphasizing that the country is non-fiscal with no mandatory POS certification or hardware requirements but requiring receipts upon request. The document details VAT rules, including rates (standard, reduced, zero-rated, exempt), invoice requirements, simplified invoice limits, and Northern Ireland-specific obligations for EU trade. Read more
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United Kingdom
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19.06.2026.
09:07H
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Author: Ema Stamenković
The Consumer Rights Act
United Kingdom
Author: ----------
The Consumer Rights Act 2015 sets out statutory rights for goods, digital content, and services, requiring that they be of satisfactory quality, fit for purpose, and as described, with remedies such as repair, replacement, price reduction, or refund if those rights are breached. It also ensures fair contract terms, regulates delivery and guarantees, and strengthens enforcement powers to protect consumers across multiple sectors. Read more
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United Kingdom
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12.09.2025.
15:13H
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Author: ----------
Value Added Tax Act 1994
United Kingdom
Author: -------------
The UK Value Added Tax Act 1994 defines VAT as a tax on goods, services, and imports, setting out registration rules, applicable rates, exemptions, and invoicing and record-keeping obligations. It also governs input tax deductions, payment deadlines, and HMRC’s powers to enforce compliance through assessments, surcharges, and penalties. Read more
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United Kingdom
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12.09.2025.
15:12H
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Author: -------------