E-invoicing requirements in The United Kingdom

Explore the latest electronic invoicing, reporting and archival requirements.

Regulations

Electronic invoicing requirements

Banqup Group has a compliant inbound and outbound solution.

Technical requirements

  • Platform - Peppol

  • Format - Peppol and PECOS P2P

  • Archival period - Minimum 6 years

B2G mandates

  • Only for the NHS

  • Receiving - NHS orders must be received electronically and suppliers to the NHS must send their invoices through the PEPPOL network

  • Issuing - Mandatory e-order for NHS trusts

B2B mandates

  • No existing or upcoming mandates

E-reporting

  • Periodic reporting Making Tax Digital (MTD) - businesses must report their tax in a digital way

  • Phased approach for companies until 2026

E-invoicing requirements in The United Kingdom