Quick answer: The UK government has confirmed that from April 2029 VAT invoices between businesses (B2B) and to the public sector (B2G) must be issued as electronic invoices: structured, machine-readable data that software can read without anyone retyping it. A PDF emailed to a customer is not expected to count. Nothing changes for you today, and the detailed technical rules are still being finalised.
What has been decided
Following a joint HMRC and Department for Business and Trade consultation, the government confirmed in November 2025 that e-invoicing will go ahead from April 2029. Reporting on the decision says it covers B2B and B2G transactions and that, at least at first, there will be no real-time reporting of invoices to HMRC. Business-to-consumer sales are not expected to be in scope. Reports also say Peppol has been confirmed as the core network for exchanging invoices. Those details come from secondary sources, so check the official page for the final word (link below).
What counts as an e-invoice
An e-invoice in this sense is not just an invoice sent electronically. It is a file of structured data, usually XML in a standard such as UBL or Peppol BIS, that accounting software can import directly. A PDF, a Word document, an HTML page or a scanned image is a picture of an invoice for a person to read, and is not expected to meet the new definition on its own. Hybrid formats such as Factur-X (a PDF with the structured data embedded) are used in Europe; whether the UK accepts particular formats will depend on the final specification.
Will it affect a small business?
The mandate is described as applying to VAT invoices, so the practical effect is on businesses that issue or receive them. In practice most small businesses will meet it through their accounting software, which will need to send and receive e-invoices for them. If you invoice by hand from a template today, you will need to move to software that can produce the structured format before April 2029. Whether any small-business exemptions or phasing will apply has not been settled in the sources we found, so we are not going to guess.
What to do now
- Nothing urgent. April 2029 is some way off and the technical rules are still to come. There is no need to buy anything now.
- Keep invoices consistent. Clear invoice numbers, dates, VAT numbers, line items and totals are what structured formats are built from, and they are good practice anyway. Our guide to writing an invoice covers the basics.
- Ask your software provider what its plan is for UK e-invoicing, and whether it already supports Peppol.
- See what a structured invoice looks like. The Altto e-invoice viewer opens XRechnung, UBL and Peppol XML invoices, or the data inside Factur-X and ZUGFeRD PDFs, as a readable invoice, in your browser. Nothing is uploaded. It is a viewer, not a UK compliance tool.
For simple invoices today
Until the mandate starts, a PDF invoice is still the normal way to bill most customers. The free invoice generator makes a clean PDF invoice in your browser with line items, tax and totals.
Where to check the official position
Search GOV.UK for “Promoting electronic invoicing across UK businesses and the public sector” to read the consultation response, and watch HMRC for the technical specification and roadmap. Details were last checked in October 2026 and may change. This is general information, not tax or legal advice.
Frequently asked questions
When does UK e-invoicing become mandatory?
Will a PDF invoice still be allowed from April 2029?
Does it apply to invoices to consumers?
Do I have to report invoices to HMRC in real time?
Is there anything I should do today?
Can Altto make UK e-invoices?
Want to see a structured invoice?
Open an XML e-invoice as a readable page in your browser. Nothing is uploaded.
Product names are trademarks of their owners. Altto is not affiliated with HMRC or any software company named.