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. 

Tax Authority

Tax Authority

Majesty's Revenue and Customs (HMRC) and Crown Commercial Service

Required Administrative Transactions

Required Administrative Transactions

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. 

Format

Format

EDI standards like UN/EDIFACT, EANCOM and ODETTE, XML and even ASCII or PDF.

Digital Signature

Digital Signature

Not mandatory.

Archiving

Archiving

6 years. Invoices must be archived with all related data, and must include evidence of their authenticity and integrity. 

Fiscal Control

Fiscal Control

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. 
Making Tax Digital

Making Tax Digital

The UK government has mandated that companies must report VAT books in electronic format through Making Tax Digital.

Do you need to know more about e-Invoicing in the United Kingdom?

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Related resources

Related news about e-invoices in United Kingdom

Poland: Mandatory B2B Electronic Invoicing as of February 2026

The Polish government has confirmed the timeline for KSeF e-Invoicing as of Februrary 2026 for large taxpayers

UK to Launch Public Consultation on e-Invoicing

HMRC plans to launch a consultation on e-invoicing to promote its use in both the B2G and B2B sectors
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EDICOM Group will use the personal data collected to answer questions/or manage the services requested. You may exercise your rights of access, rectification, opposition, restriction and portability of your data in accordance with the provisions in the Privacy Policy.

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