Indirect Taxes

Digitalisation of tax

Electronic invoicing

Last updated: 10/12/2025

  • The government undertook a consultation on promoting e-invoicing across UK businesses and the public sector.
  • The purpose of the consultation was to gather views on standardising e-invoicing and how to increase its adoption.
  • At Budget 2025, the government announced that the UK will introduce mandatory e-invoicing for all B2B and B2G VAT invoices from 2029.
  • Timing: the consultation closed on 7 May 2025 and the government issued the response on 26 November 2025. Mandatory e-invoicing will apply from 2029, and the government will publish a roadmap to implementation at Budget 2026.

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Contacts

Giuseppe Ciampa
Giuseppe Ciampa

Director

+44 (0) 7007 7653

gciampa@deloitte.co.uk