E-invoicing readiness check: what applies to your UK business
Answer three questions to see which e-invoicing and digital tax rules apply to your business, from Making Tax Digital for VAT to the e-invoicing requirement announced for April 2029, with the legal status of each step.
What applies to your business
Answer the questions to see your result.
The UK timeline and its status
Since 1 April 2022, every VAT-registered business keeps digital VAT records and files its VAT returns through compatible software (Making Tax Digital for VAT). It is not an e-invoicing obligation: invoices can still be paper or PDF, with your customer's agreement for electronic ones.
In the 2025 Budget, the government announced that all VAT invoices between businesses and to the public sector will have to be e-invoices from April 2029. The consultation response describes a decentralised model, with no real-time reporting in 2029; businesses not registered for VAT and sales to consumers are out of scope. In June 2026, Peppol was confirmed as the core interoperability network.
This is an announcement, not a law. HMRC plans guidance, standards, technical specifications and legislation by the end of 2027 to 2028, and the roadmap is expected at the Budget of 28 October 2026. Phasing by business size has not been officially announced.
Each step shows its status: in force, law passed, tax authority plan, bill, or announcement. Only steps that are in force or passed into law create an obligation.
Official sources
- GOV.UK — Overview of Making Tax Digital
- HM Treasury — Budget 2025 (paragraphs 3.87 and 4.153)
- GOV.UK — Promoting electronic invoicing: consultation response (26 November 2025)
- GOV.UK — Tax update 2026: simplification, modernisation and fairness (Peppol)
- GOV.UK — HMRC transformation roadmap progress update 2026 (annex)
Rules checked on 20 October 2026. Free tool for information only: it is not legal or tax advice. The rules are checked against the official sources listed on this page; check your own situation before acting.
Frequently asked questions
Is e-invoicing mandatory in the UK?
Not today. The government has announced that all VAT invoices will have to be e-invoices from April 2029, but there is no law yet. The roadmap is expected at the Budget of 28 October 2026.
Will small businesses be covered in 2029?
The announcement covers all VAT invoices; businesses not registered for VAT are not covered. Phasing by business size has been reported by software providers but has not been officially confirmed.
Which format will be required?
Not fixed yet. The government has confirmed Peppol as the core network; the standard (EN 16931 or a UK standard) is still to be defined.
Is Making Tax Digital the same as e-invoicing?
No. Making Tax Digital for VAT is about keeping digital records and filing VAT returns through software. E-invoicing is about the format in which invoices are exchanged.
Further reading
Other free tools
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