Peppol ID Isle of Man: which identifier to use

There is no Isle of Man scheme in the Peppol identifier code list. A VAT-registered Isle of Man business would normally use scheme 9932 (United Kingdom VAT number) with its Manx VAT number, for example 9932:gb001234567 (a made-up number). If you have a GS1 Global Location Number, 0088 is an alternative.

Why a Manx business uses the UK VAT scheme

Two facts from HMRC's own manuals explain it:

• Single VAT area. HMRC's place of supply manual says: "Isle of Man – although outside the UK, it is treated as part of the UK for VAT purposes", and "VAT is chargeable under Manx law which generally parallels UK legislation."
• Same number series. HMRC's VAT registration manual says the Isle of Man keeps its own register, "separate from the UK register". But "numbers on the Isle of Man register are in the same nine-digit series as UK registration numbers, but are identified by the first two digits being '00'."

Peppol's code list (version 9.7, July 2026) has one VAT scheme for this number series: 9932, GB:VAT, "United Kingdom VAT number". There is no entry with country IM. So 9932 is the scheme that fits a Manx VAT number.

What the Directory shows

We searched the Peppol Directory on 20 October 2026:

• A search by country code IM returned no results.
• A search for IDs beginning 9932:gb00 returned a small number of registrations, all listed with country GB. These appear to be VAT numbers from the Isle of Man series.

So in practice, Manx businesses already on Peppol show up as 9932 participants under GB. That is a description of current practice, not an official rule.

Building your Isle of Man Peppol ID

Step	Example (fictional)
Your VAT number as printed	GB 001 2345 67
Remove spaces	GB001234567
Add the scheme code	9932:GB001234567
As usually displayed (case insensitive)	9932:gb001234567
Full form used in SMP lookups	iso6523-actorid-upis::9932:gb001234567

On a Peppol BIS Billing 3.0 invoice, the electronic address looks like this:

<cbc:EndpointID schemeID="9932">GB001234567</cbc:EndpointID>

Your VAT identifier (BT-31) goes in PartyTaxScheme/CompanyID with its prefix, typically GB001234567. Your postal address country (cac:Country/cbc:IdentificationCode) can be IM.

Watch the prefix convention. The code list does not say whether 9932 values carry the GB prefix. Most UK registrations do (9932:gb...), but some do not. 9932:gb001234567 and 9932:001234567 are different IDs. Check with your provider, and tell customers the exact form.

"Primary party ID" and other labels

Software and onboarding forms use various labels: Peppol ID, participant ID, endpoint ID, electronic address, primary party ID. They usually mean the same thing: the scheme code and identifier your invoices are addressed to. For an Isle of Man business:

• Scheme / EAS / ICD field: 9932, or 0088 if using a GLN
• Identifier field: GB001234567 (no spaces)

If a form offers an "IM" or "Isle of Man VAT" option as a Peppol scheme, it is not part of the official Peppol code list. Ask the provider what it maps to.

Not VAT-registered?

If your Isle of Man business is not VAT-registered, you have no number for 9932. The code list options that do not depend on VAT are international schemes:

• 0088 GS1 GLN (13 digits, check-digit validated)
• 0060 D-U-N-S number
• 0199 Legal Entity Identifier (LEI)

There is no Peppol scheme for Isle of Man Companies Registry numbers. Whether non-VAT-registered businesses need to e-invoice at all under the UK mandate is a separate question. See E-invoicing for non-VAT-registered businesses.

What is not settled

Confirmed: the UK has announced Peppol as the core interoperability network for UK e-invoicing, with a mandate for B2B and B2G VAT invoices from April 2029. The Isle of Man is treated as part of the UK for VAT.

Not yet confirmed (as of 20 October 2026):

• whether, and how, the mandate will apply on the Island. Manx VAT is charged under Manx law, and we found no Isle of Man government announcement on e-invoicing
• whether Manx businesses will be expected to use 9932, and with or without the GB prefix
• whether UK buyers will be able to treat invoices from Manx suppliers in the same way as UK ones

For the wider picture, see E-invoicing in the Isle of Man.

What to do now

1. If you already send invoices over Peppol, ask your provider for your registered ID, character for character.
2. If not, note your VAT number in the 9932:gb00... form and check that your software can store a scheme code.
3. Ask your largest UK customers how they would like to receive your e-invoices.
4. Watch for the UK roadmap at Budget 2026 (28 October) and for any statement from the Isle of Man Treasury's Customs and Excise Division.