Mandatory Electronic Invoicing in United Kingdom
Exchange compliant electronic documents in the UK without friction by mastering the global technical standards affecting over 70 countries.
Exchange compliant electronic documents in the UK without friction by mastering the global technical standards affecting over 70 countries.
Electronic invoicing is not mandatory either at the B2G or B2B level. Contracting public authorities need to be able to receive and process e-invoices if their suppliers want to do so. One exception in this regard applies only to the healthcare sector, where e-invoicing to the National Health Service (NHS) is mandatory.
Making Tax Digital (MTD) was introduced in the United Kingdom on April 1, 2019, which is a kind of digital tax system. MTD introduces the obligation to conduct tax settlements via online services. Currently, the MTD applies only to companies whose annual turnover exceeds the UK VAT registration threshold (i.e., £85,000). From April 1, 2022, HMRC (the UK's tax, payments and customs authority) decided to extend this reporting obligation and include other taxpayers registered for VAT purposes in the UK, regardless of their turnover.
Required storage period is 6 years after the end of the accounting year.
In terms of integrity and authenticity, the following, mentioned in the Public Notice, are accepted, among others: advanced electronic signature, qualified electronic signature and EDI.
Comarch is awaiting the Budget 2026 e-Invoicing roadmap announcement and plans to offer our own solution to support the envisioned e-Invoicing regulations.
As a global Peppol Access Point provider, we are ready to support your transition to the 4-corner model well ahead of the 2029 deadline, ensuring your systems are prepared for the technical standards to be finalized in late 2026.
