Measure
All VAT invoices issued for business-to-business and business-to-government transactions will be required to be issued in a specified electronic format from April 2029.
In January 2026, the government will engage with stakeholders to design and develop the e-invoicing regime. An implementation roadmap will be published at Budget 2026.
All VAT-registered businesses.
The new rules will apply from April 2029.
Given the previous consultation on electronic invoicing, and global trends, further progress on this issue was to be expected. It is to be welcomed that there will ongoing consultation.