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.
UK Confirms Peppol for B2B E-Invoicing Mandate from April 2029
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United Kingdom
Author: Ema Stamenković
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Content accuracy validation date:
29.06.2026
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On 23 June 2026, the UK government confirmed that Peppol will serve as the interoperability framework for mandatory B2B e-invoicing from April 2029. The model will be a decentralised four-corner Peppol system without e-reporting obligations to HMRC (at least initially). A detailed roadmap is due at the November 2026 Budget, with a phased introduction expected—likely starting with larger businesses in April 2029 and potentially smaller taxpayers in April 2030.
Background & Timeline (estimated):
Early 2025: HMRC consultation closed (covered centralised vs decentralised models, voluntary vs mandatory adoption, preparation periods, awareness, interaction with MTD, and pre-populated VAT returns).
- 26 Nov 2025: Autumn Budget confirmed e-invoicing without e-reporting.
- Nov 2026 Budget: Details on regime design, scope, and phased introduction.
- 2026–2029: Legislation, technical specs, accreditation, consultations.
- 2028: Software development, testing, pilots, onboarding.
- April 2029: First phase mandate launch.
- April 2030: Potential second phase for small taxpayers.
Key Features:
- Decentralised four-corner model: suppliers and buyers exchange structured invoices through chosen providers or Peppol access points; HMRC does not receive real-time invoice data initially.
- Resembles Belgium's first-phase e-invoicing regime; a later phase could introduce digital reporting (five-corner model involving HMRC).
- Businesses may already use voluntary B2B e-invoices by mutual agreement.
Legal & VAT Context:
- UK e-invoicing rules are shaped by VAT regulations and still follow EU VAT Invoicing Directive principles (e-invoices treated equally to paper).
- Valid e-invoices must be authentic, intact, and legible, with all standard details (supplier/customer info, VAT number, description, VAT due, date).
- Invoices must be stored for six years in an accessible, readable format.
- Making Tax Digital for VAT introduced digital filing (2019) and digital journey requirements (2021)
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