HMRC's E-Invoicing Roadmap: What the UK Decided

What did the UK decide on 28 October 2026?

The UK government has confirmed that VAT invoices must be issued as e-invoices from 1 April 2029, that Peppol will be the core framework, and that HMRC will become the UK Peppol Authority. All three come from the e-invoicing implementation roadmap published on GOV.UK on 28 October 2026. The roadmap does not yet fix the detail. Scope, exemptions, standards and business identifiers are due between October 2027 and April 2028.

This page lists every milestone in date order and says what a UK finance or tax lead can sensibly do at each one. The legal start date and the consultation history are covered in UK e-invoicing 2029: the mandate, the consultation and Peppol. The summary for the country is on the UK e-invoicing page.

What has been decided, and what has not?

The roadmap draws the line itself. Its "at a glance" table says two things are already decided: the VAT e-invoicing requirement from 1 April 2029, and Peppol as the UK's core interoperability framework. Everything else is a plan to decide or publish by a stated date.

Two further items are explicitly undecided. The government launched a consultation on digital reporting at Budget 2026, and the roadmap calls it "an early-stage, exploratory exercise" with no decision taken on whether e-invoicing digital reporting should be introduced. We keep that to one line here because nothing in it is settled.

What are the UK e-invoicing milestones, in date order?

The roadmap sorts its milestones into four types: decisions, publications, readiness steps and implementation. The dates below are the roadmap's own wording. Where it gives a season, we give the season rather than a day.

The roadmap also says the government intends to publish updated VAT guidance by April 2028 "even if this means publishing guidance pending secondary legislation being made". So businesses may see the rules in guidance before they see the final regulations.

What should a UK business do at each date?

The roadmap is blunt about timing: "There is no need to begin implementing e-invoicing before the detailed requirements are published." What follows is our reading of how to use the gaps. It is practical advice, not something the roadmap instructs.

Now to Spring 2027: learn what you have. The roadmap suggests examining current invoicing processes, making sure finance, tax, procurement and digital teams know the requirement is coming, talking to accountants, and researching software providers. A useful first job is a list of every system that issues or receives a VAT invoice. Many businesses find more than they expected. If your supplier sends you a PDF, that is not an e-invoice under the roadmap; see PDF, EDI or Peppol: what counts as a UK e-invoice.

Spring 2027: read the technical consultation if you build or run software. The government says the consultation is open to everyone but "largely" technical, and expects it to interest software providers most. A finance lead rarely needs to respond. It is worth asking your accounting software provider whether it will.

October 2027 to April 2028: check whether the rules include you. This is when scope and exemptions are confirmed. Our guide to who must e-invoice from 2029, and who is exempt separates what the roadmap already says from what it leaves open. If you use EDI today, the Autumn 2027 guidance will say how it sits alongside the new framework.

April 2028 onwards: choose and test. With the standards and provider requirements published, you can pick how you will connect. The roadmap expects most businesses to reach Peppol through an Access Point run by their existing software provider, and says many will not need separate software. It also expects free or low-cost products for smaller businesses. Larger organisations with ERP systems may want a bespoke integration. Test it before 2029 rather than on the day.

1 April 2029: issue and receive. Receiving matters as much as sending. The roadmap says VAT-registered persons "will need to be able to receive e-invoices from 1 April 2029".

What does Peppol mean for the UK?

The roadmap says the UK will adopt Peppol as its core interoperability framework, and that "organisations will typically access Peppol through an Access Point provided by their software provider". It adds that businesses will need a business identifier registered as part of their Peppol participant identity, and that the technical set-up will usually be handled by the provider.

Peppol is already used in the UK, particularly in the NHS. The roadmap says the UK Peppol Authority function currently sits within NHS Supply Chain, and that HMRC will take it on; timing and detailed governance are still to be worked out. What that changes for an NHS supplier, and when, is in HMRC becomes the UK Peppol Authority.

The roadmap is also clear that the UK has not yet decided whether it needs UK-specific requirements on top of the international Peppol rules. These would be set out by the Peppol Authority and cover areas such as identifiers, security, reporting and service levels. It says only that work is under way and that the government will consult. Treat any claim about a UK-specific invoice format as unconfirmed.

What does this mean for GoRoute customers?

GoRoute (POP000991) is a certified Peppol Access Point, and UK businesses can send Peppol invoices today from Sage, Xero, QuickBooks or a spreadsheet through the e-invoice sending service. That is available now and does not depend on the roadmap. It is not a statement that any product meets the UK requirements, because they have not been published. We will update this page when the Spring 2027 consultation opens.

If you want to talk through where your invoices come from and which route fits, book a short walkthrough. Recorded set-up guides are on the tutorials page, and the technical reference is in the developer documentation. For the wider picture of how GoRoute fits the network, see Peppol Access Point and SMP.

Sources: HMRC and the Department for Business and Trade, "E-invoicing implementation Roadmap", published 28 October 2026 (all dates and quotations). GOV.UK, "E-invoicing digital reporting" consultation. This is not tax or legal advice; confirm your position with your accountant.