# Peppol ID Isle of Man: which identifier to use > There is no Isle of Man Peppol scheme. Manx VAT-registered businesses use 9932 (UK VAT number) with their 00-prefixed number, e.g. 9932:gb001234567. - Canonical URL: https://einvoices.uk/news/peppol-id-isle-of-man - Published: 20 October 2026 (2026-10-20) - Last updated: 20 October 2026 (2026-10-20) (not updated since publication) - Author: Floris Lindenaar, Editor, e-invoicing expert (https://einvoices.uk/authors/floris-lindenaar) - Publisher: einvoices.uk (https://einvoices.uk) - Type: Guide - Topics: Isle of Man, Peppol, Technical - Language: en-GB (UK English); covers the United Kingdom ## Sources - [OpenPeppol eDEC Code Lists](https://docs.peppol.eu/edelivery/codelists/) - [VATREG45100 - The Isle of Man register: the register - HMRC internal manual - GOV.UK](https://www.gov.uk/hmrc-internal-manuals/vat-registration-manual/vatreg45100) - [VATPOSG2300 - Background: territory of the United Kingdom - HMRC internal manual - GOV.UK](https://www.gov.uk/hmrc-internal-manuals/vat-place-of-supply-goods/vatposg2300) - [Peppol Policy for use of Identifiers v4.4.0](https://docs.peppol.eu/edelivery/policies/Peppol-EDN-Policy-for-use-of-identifiers-4.4.0-2025-02-06.pdf) - [Peppol Directory - Search](https://directory.peppol.eu/public) - [Tax update 2026: simplification, modernisation and fairness summary](https://www.gov.uk/government/publications/summary-of-tax-update-2026-simplification-modernisation-and-fairness/tax-update-2026-simplification-modernisation-and-fairness-summary) --- 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](https://einvoices.uk/news/peppol-directory-lookup-uk) 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: ```xml GB001234567 ``` 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](https://einvoices.uk/news/e-invoicing-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](https://einvoices.uk/news/e-invoicing-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. ## Frequently asked questions ### What is the Peppol ID for an Isle of Man business? There is no Isle of Man-specific scheme on the Peppol code list. A VAT-registered Manx business would normally use scheme 9932 (United Kingdom VAT number) with its VAT number, giving an ID such as 9932:gb001234567. ### What is the primary party ID for the Isle of Man? If your software asks for a primary party ID or Peppol ID, it usually means the scheme code plus identifier. For a VAT-registered Isle of Man business that is typically scheme 9932 with your VAT number, or 0088 if you have a GS1 GLN. There is no 'IM' scheme. ### How do I recognise an Isle of Man VAT number? HMRC's VAT registration manual says Isle of Man numbers are in the same nine-digit series as UK numbers but are identified by the first two digits being 00. ### Does the UK e-invoicing mandate apply in the Isle of Man? Not confirmed. The Isle of Man is treated as part of the UK for VAT, but VAT there is charged under Manx law. As of 20 October 2026 we found no Isle of Man government announcement on e-invoicing. ### Should I use country code IM on my Peppol invoice? Use IM as the postal address country if that is where you are; it is a valid ISO 3166 code. Your VAT identifier and 9932-based Peppol ID are usually written with the GB prefix, because Manx VAT numbers are issued in the UK nine-digit series. Check how your number appears on your HMRC or Isle of Man Customs and Excise records. --- How to cite: "Peppol ID Isle of Man: which identifier to use", einvoices.uk, 20 October 2026, https://einvoices.uk/news/peppol-id-isle-of-man einvoices.uk is an independent publication and is not affiliated with HMRC or the UK Government. Nothing here is tax advice; check the sources and official GOV.UK guidance before acting.