How the checker decides
The planned rules are tied to VAT and to who you invoice, not to whether you're a sole trader, partnership or limited company.
| You are… | Invoicing… | Result |
|---|---|---|
| VAT registered | Other businesses or the public sector | Likely to apply from April 2029 |
| VAT registered | Homeowners and private customers only | Not expected to apply |
| Close to the £90,000 VAT threshold | Other businesses or the public sector | Could apply once you register for VAT |
| Not VAT registered | Anyone | Not expected to apply |
What's been announced so far
- At the Autumn Budget on 26 November 2025, the Government said e-invoicing is planned to be mandatory for VAT invoices between businesses (B2B) and to the public sector (B2G) from 1 April 2029.
- On 23 June 2026, Peppol was confirmed as the network invoices will travel over.
- The format is expected to be based on Peppol BIS Billing 3.0 and the European standard EN 16931. The UK standard hasn't been published yet.
- An implementation roadmap is expected at the Autumn Budget on 28 October 2026. Smaller businesses may be phased in later.
- There's no real-time reporting to HMRC planned at the start.
- It still needs legislation before it becomes law.
For the full picture, timeline and a get-ready checklist, read our guide to UK e-invoicing from April 2029.
What an e-invoice actually is
An e-invoice isn't a PDF. It's a data file (usually XML) that your customer's accounting software reads automatically, with every detail in its own labelled box: your VAT number, the buyer reference, each line, the VAT rate and the total. Want to see one? Open an example in our free e-invoice viewer.
General information based on Government announcements and HMRC guidance (checked 18 October 2026), not tax advice. The final rules haven't been published. Check GOV.UK or speak to your accountant about your own situation.
Questions
Does e-invoicing apply to me?
Under the Government's plans, it's expected to apply if you're VAT registered and you invoice other businesses or the public sector, from 1 April 2029. Smaller businesses may be phased in later. The rules still need legislation and haven't been finalised.
I'm not VAT registered. Do I need to send e-invoices?
Businesses that aren't VAT registered aren't expected to be covered. If your turnover is heading towards the £90,000 VAT threshold, it could apply once you register.
Do invoices to homeowners need to be e-invoices?
No. The plans cover invoices to businesses and the public sector. Invoices to homeowners and other private customers are not included.
Will a PDF invoice by email still be allowed?
For invoices that are covered, no. A PDF is for people to read. An e-invoice is structured data that your customer's software reads automatically, expected to be sent over the Peppol network.
Are the rules final?
Not yet. The UK technical standard hasn't been published, the law still needs to be passed, and an implementation roadmap is expected at the Autumn Budget on 28 October 2026.