Digital reporting requirements

Obligatory

Authority

Platform

Format

Storage time

Reporting and processes

Upcoming legislative changes

Links of Interest and documents

Digital reporting requirements

B2G NHS (National Health System): Peppol

B2G: Post-Audit

B2B: Post-Audit

Obligatory

B2G: NHS (National Health System): e-Order mandatory for NHS trusts

B2G and B2B: no explicit requirements

Authority

His Majesty’s Revenue and Customs (HMRC) and Crown Commercial Service.

Platform

B2G NHS (National Health System): Peppol

Scotland: PECOS P2P

Format

B2G NHS (National Health System): Peppol

Scotland: PECOS P2P

Storage time

6 years

Reporting and processes

Reporting:
In the UK, there is a requirement for periodic digital reporting, which obliges businesses to keep digital records and submit quarterly summary information (such as VAT or income data) to the tax authority using compatible software. This is not transactional e-reporting, as individual invoices or transaction-level data are not reported in real or near real time.

Upcoming legislative changes

The United Kingdom has approved the introduction of mandatory e-invoicing starting in April 2029.

All VAT B2B and B2G invoices will have to be electronic and structured, moving away from paper invoices and PDFs sent by email.The technical details and the phased implementation by company size have yet to be defined. The government will publish a detailed roadmap in 2026 outlining timelines and requirements.

It is likely that the model will be based on PEPPOL, which is already used in parts of the UK public sector.

Links of Interest and documents

https://www.tax.service.gov.uk/making-tax-digital-software

Scotland: https://www.gov.scot/publications/pecos-purchase-to-pay-system-guide/

Wales: https://www.gov.wales/sites/default/files/publications/2019-09/e-invoicing-procurement-advice-note-for-the-public-sector-in-wales.pdf

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