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: 06.08.2026 | News: 61
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 Consumer Law: Important Rules for Luxury and Consumer Brands
United Kingdom
Author: Ivana Picajkić
UK consumer protection enforcement is tightening, with the CMA able to impose fines up to 10% of global turnover and the ASA utilizing AI for unlawful ad detection. New regulations on fake reviews began in 2025, and companies must ensure transparency in incentives. Late 2025 saw restrictions on advertising unhealthy foods, requiring compliant nutrient profiling. UK consumer protection enforc... Read more
UK consumer protection enforcement is tightening, with the CMA able to impose fines up to 10% of global turnover and the ASA utilizing AI for unlawful ad detection. New regulations on fake reviews began in 2025, and companies must ensure transparency in incentives. Late 2025 saw restrictions on advertising unhealthy foods, requiring compliant nutrient profiling.
United Kingdom
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06.08.2026.
08:07H
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Author: Ivana Picajkić
UK Confirms Mandatory E-Invoicing from April 2029
United Kingdom
Author: Ivana Picajkić
The UK government will mandate electronic invoicing for VAT invoices starting April 2029. The Tax Authority, collaborating with the Department for Business and Trade, is preparing a detailed roadmap outlining implementation stages and technical standards, with discussions involving businesses to shape the final system. The UK government has confirmed that electronic invoicing will become mandatory... Read more
United Kingdom
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05.08.2026.
08:16H
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Author: Ivana Picajkić
United Kingdom: £10,000 Cash Threshold for High Value Dealers
United Kingdom
Author: Ivana Picajkić
UK businesses accepting cash payments of £10,000 or more must register as high-value dealers with HMRC. This includes linked payments and requires compliance with anti-money laundering supervision, along with registration updates and annual fee payments to maintain status. UK businesses that accept or make cash payments of £10,000 or more for goods must register with the Tax Authority... Read more
United Kingdom
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03.08.2026.
08:33H
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Author: Ivana Picajkić
UK 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
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: -------------