United Kingdom: E-invoicing rollout set for 2029
The UK and Germany are moving towards mandatory e-invoicing for business transactions. Both countries have set timelines, with Germany starting its rollout in 2027 and the UK planning full implementation by 2029. The changes will affect VAT invoices in business-to-business (B2B) and business-to-government (B2G) deals.
In Germany, the federal government has confirmed that e-invoicing will become compulsory for all VAT invoices in B2B and B2G transactions from January 1, 2027. A transitional phase will begin in 2026 for companies with a prior-year turnover exceeding €800,000. During this period, businesses will adapt to the new system, which will also include electronic tax notices. Smaller firms, however, will not face immediate requirements.
The UK’s approach follows a similar path but with a later deadline. A detailed roadmap will be published in the autumn Budget, outlining the steps toward full e-invoicing adoption by 2029. Stakeholder engagement on the transition will also start in 2026, ensuring businesses have time to prepare. Both countries aim to streamline tax processes and reduce paperwork. Germany’s system will allow hybrid formats like EDI during the transition, while the UK’s plan focuses on a phased introduction to ease compliance.
The shift to e-invoicing marks a significant change for businesses in both nations. Germany’s mandatory system starts in 2027, with larger firms adapting first, while the UK’s full rollout is set for 2029. Companies will need to adjust their invoicing systems to meet the new digital requirements.
