United Kingdom e-Invoicing Compliance Updates

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Invoicing in United Kingdom Highlights

The UK’s tax compliance is overseen by HM Revenue and Customs (HMRC), with a standard VAT rate of 20%. E-invoicing is not mandatory, but businesses must comply with Making Tax Digital (MTD) requirements, submitting VAT returns digitally since April 2019, enhancing tax transparency.

Requirements Snapshot

Tax Overview

Tax Type: Value Added Tax (VAT)
Tax Authority: HMRC (His Majesty's Revenue and Customs)
Current tax rates: Standard: 20%, Reduced: 5%
Currency: Pound Sterling (GBP)

Archival Overview

Legal archiving period: 6 years
Archive Location: With the approval of the tax authority

e-Signature Overview

e-Signature required: Not required

Business-to-Business (B2B)

Model: Post Audit
e-invoicing obligations: Voluntary
B2B invoicing Government Platform: None
Invoice issuance requirements: Compliant with HMRC VAT rules (voluntary e-invoicing)
Invoice reception requirements: Compliant with HMRC VAT rules (voluntary e-invoicing)
B2B invoice formats: No specific format

Business-to-Government (B2G)

e-invoicing obligations: Mandatory since 2019
B2G invoicing Government Platform: PEPPOL
Invoice issuance requirements: Via PEPPOL
Invoice reception requirements: Via PEPPOL
B2G invoice formats: No specific format

United Kingdom