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The e-invoice in Europe

United Kingdom

E-invoicing requirements in the UK by 2030? The question is justified. In the spring of 2025, HMRC invited a public consultation on standardizing or even legislating for mandatory e-invoicing. The outcome of the consultation, and the nature of the proposal that will be made, is too early to tell, but the UK appears to be generally supportive of the widespread adoption of e-invoicing. Increasing the rate of digital penetration in the country, reducing the tax gap and modernizing the tax system have been identified as key priorities.

The facts

Digital developments are moving fast and are being accelerated by the ViDA reform, which will make e-invoicing mandatory for all cross-border transactions within the EU from July 2030.
This guide presents the domestic situation regarding e-invoicing in each country.

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B2G

Authorities and public entities must be able to receive and process e-invoices that comply with EN 16931 and its approved syntaxes UBL 2.1 and UN/CEFACT CII. However, Scotland is slightly different. Since 2014, Scotland has provided a national e-invoice management system via PECOS (Procurement eCommerce Online System) for the public sector. This system manages the whole process from order to invoice processing (P2P).


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B2B/B2C

There is currently no requirement for e-invoicing between businesses. For invoices to the public sector (B2G), only sales to the NHS must be made using e-invoices according to the EN 16931 standard sent via Peppol.
All other public sector organizations only need to be able to receive structured e-invoices, if the supplier chooses to use that format.



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FORMAT

No established requirements B2B. However, for B2G, UBL 2.1 and UN/CEFACT CII complying with EN16931 apply, as well as special conditions for the NHS (health sector). Suppliers to NHS England are required to send EN16931 based e-invoices via Peppol access points.


Keeping up with Europe

The invoicing landscape in Europe is changing. New e-invoicing laws are being introduced, VAT reporting is moving to real-time, invoice formats are being redesigned to meet European standards and so on. Inexchange helps your business stay up to date and enables you to conduct transactions across our continent easily and securely.

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