Majesty's Revenue and Customs (HMRC) and Crown Commercial Service
e-Invoicing in the United Kingdom
Characteristics of the electronic invoice in the United Kingdom
The electronic invoice in the United Kingdom follows similar principles to those established by European directives. Currently, its use for B2B transactions is optional and is only mandatory in the public health system.
Suppliers of the health sector must comply with two requirements. Suppliers must have a PEPPOL access point to access the PEPPOL network and must also have GLN and GTIN codes to identify products and services so they can be exchanged through the GDSN network.
EDI standards like UN/EDIFACT, EANCOM and ODETTE, XML and even ASCII or PDF.
6 years. Invoices must be archived with all related data, and must include evidence of their authenticity and integrity.
Companies must be able to prove the integrity, legibility, and authenticity of documents to the HMRC, choosing one of the following methods:
- Credible Audit trails.
- Advanced digital signatures
- Through EDI with additional processes.
The UK government has mandated that companies must report VAT books in electronic format through Making Tax Digital.