UK businesses face a significant change to their invoicing processes, with VAT-registered companies and public bodies generally required to send and receive VAT invoices electronically from 1 April 2029.
The Government published its e-invoicing roadmap on 28 October, setting out the direction for the introduction of mandatory electronic invoicing. Peppol will form the core network supporting the system, although detailed technical and operational requirements are still to be confirmed through secondary legislation.
The scale of the transition is reflected in research conducted in early 2025, which found that 80% of UK small and medium-sized enterprises (SMEs) surveyed mainly sent invoices as PDF attachments or by email. Only 9% mainly used e-invoicing.
The figures highlight the extent to which traditional invoicing methods remain embedded in business processes, despite the planned move towards structured electronic invoicing.
The 2029 requirement will mean businesses need to review how invoices are created, transmitted and received. Unlike sending a PDF by email, e-invoicing involves the electronic exchange of structured invoice data between compatible systems.
Businesses already using e-invoicing will also need to assess their existing arrangements to ensure they meet the forthcoming requirements. Compliance will depend on the final rules established through secondary legislation.
EDI PLUS, part of itim, is positioning its Peppol-certified Access Point service to support businesses preparing for the transition. The company says all client data remains within the UK, providing businesses with a domestic data-handling arrangement as they consider their e-invoicing requirements.
itim Group plc (LON:ITIM) is a SaaS-based technology company that enables store-based retailers to optimise their businesses to improve financial performance and effectively compete with online competitors. Itim adds retail value by helping multi-channel retailers optimise their business and their stores to improve financial performance and compete more effectively with the “Amazons”.
