UK to Implement Nationwide E‑Invoicing by 2029

The UK government has confirmed mandatory electronic invoicing for VAT purposes starting in April 2029.

According to a December 10 statement from the Association of Taxation Technicians (ATT), the extended timeline gives businesses more time to prepare.

Per the government's November 26 announcement:

• E-invoicing will apply to all VAT invoices in business-to-business (B2B) and business-to-government (B2G) transactions.
• Smaller businesses are exempt at the initial stage.

The ATT emphasised that a structured implementation plan with clear timelines and objectives would help businesses transition.

Further developments expected:

• Stakeholder engagement begins in January 2026 to shape the regime.
• A detailed roadmap will be published in the autumn Budget.