Compliance
18 articles on Compliance and UK e-invoicing.
- Accounts payable e-invoicing in the UK: a guide for AP teamsHow UK accounts payable teams should prepare to receive Peppol e-invoices by April 2029: intake, validation, matching, approvals, responses and archiving.Guide · 5 min
- Invoicing a government department: e-invoicing rulesCentral government has had to accept EN 16931 e-invoices since April 2019. The rules for suppliers, defence exceptions, devolved rules and what 2029 adds.Guide · 5 min
- How long to keep e-invoices: HMRC retention and archiving rulesHMRC says keep VAT invoices, including e-invoices, for 6 years. Here's what to store, where you can store it, and how other tax rules can make it longer.Guide · 5 min
- Construction e-invoicing: CIS, reverse charge and 2029How the 2029 e-invoicing mandate meets construction: CIS deductions, the VAT domestic reverse charge, applications for payment and self-billing.Guide · 6 min
- Jersey, Guernsey and the UK e-invoicing mandateThe Channel Islands are outside UK VAT, so the UK mandate does not apply there. Here's how it affects UK firms trading with Jersey and Guernsey, and vice versa.Explainer · 4 min
- E-invoicing if you're not VAT registered: what changes in 2029Businesses that are not VAT registered are not obliged to e-invoice under the 2029 mandate, but suppliers, customers and Peppol may still affect you.Guide · 5 min
- E-invoicing penalties in the UK: what HMRC could chargeNo e-invoicing penalties have been announced for the 2029 mandate. Existing VAT penalties for invoices and records still apply. Here's what's known.Analysis · 5 min
- E-invoicing implementation plan for UK finance teamsA phased e-invoicing implementation plan for UK finance teams preparing for April 2029: governance, workstreams, milestones, risks and a go-live checklist.Guide · 5 min
- E-invoicing and the UK VAT gap: what the numbers sayHMRC puts the 2024 to 2025 VAT gap at 6.6%, or £12.1 billion. Here is how e-invoicing could affect it, and why the UK's no-RTR model limits the effect at first.Analysis · 5 min
- VAT groups and e-invoicing: how the 2029 mandate appliesA UK VAT group's invoices to outside customers are VAT invoices and in scope from April 2029. Intra-group supplies are normally disregarded. Here's the detail.Guide · 5 min
- EN 16931 explained: the e-invoice standard behind PeppolEN 16931 is the European standard defining what an e-invoice contains. What it is, how BT codes and BR rules work, how Peppol builds on it, and the UK angle.Explainer · 5 min
- Public Procurement (Electronic Invoices etc.) Regulations 2019The 2019 regulations made UK public bodies accept EN 16931 e-invoices. What they required, how Scotland differs, what replaced them, and what 2029 adds.Explainer · 6 min
- Will HMRC require real-time reporting of invoices?Not in 2029. The government says real-time reporting won't come with the e-invoicing mandate but may be considered once e-invoicing is well established.Analysis · 4 min
- Self-billing and e-invoicing: what HMRC rules mean for 2029Self-billing will survive e-invoicing: Peppol has a self-billing standard and HMRC's Notice 700/62 still applies. Here's what is confirmed and what is open.Guide · 4 min
- Selling to EU customers: do UK businesses need e-invoices?Most EU e-invoicing mandates cover only locally established businesses, so UK suppliers are usually outside them. But EU customers may still ask for Peppol.Guide · 5 min
- UK e-invoicing readiness checklist for the 2029 mandateA practical, step-by-step e-invoicing checklist for UK businesses preparing for the April 2029 mandate: scope, data, software, Peppol, suppliers and testing.Guide · 6 min
- What must a VAT invoice include? HMRC rules mapped to e-invoicesHMRC's list of what a full VAT invoice must show, and where each item goes in a Peppol BIS Billing 3.0 e-invoice, including the fields Peppol adds on top.Guide · 6 min
- Who is in scope of the UK e-invoicing mandate in 2029?From April 2029 every VAT invoice must be an e-invoice. In practice that means VAT-registered businesses selling to other businesses or the public sector.Explainer · 5 min