United Kingdom
GBThe UK uses Peppol mainly in NHS procurement and requires public buyers to accept EN 16931 e-invoices; HMRC has announced that VAT invoices between VAT-registered persons, including public bodies, must be e-invoices over Peppol from 1 April 2029.
Guide reviewed .
Invoicing and electronic documents
Peppol in the NHS
The NHS eProcurement Strategy requires NHS adoption of GS1 coding and Peppol messaging. NHS Supply Chain, run by SCCL, sends orders and receives despatch advice and invoices over Peppol. SCCL operates the Peppol Authority day to day; the formal agreement remains between OpenPeppol and the Department of Health and Social Care.
Peppol BIS documents with GS1 identifiers · Official source: OpenPeppol · England NHS country profile
Peppol for VAT e-invoicing (planned)
The government will adopt Peppol as the core interoperability framework for UK e-invoicing. HMRC will become the UK Peppol Authority; the timing of the transfer is still to be decided. Businesses are expected to connect through their software provider and a certified Access Point.
Peppol; detailed UK standards to be published · Official source: GOV.UK · HMRC and DBT roadmap for e-invoicing implementation
Scottish Government eInvoicing solution
A national eInvoicing service for Scottish public bodies, delivered through the PECOS purchase-to-pay licence and available whatever P2P system a body uses.
Structured e-invoices received through PECOS · Official source: Scottish Government · electronic invoicing in public procurement guide
Today, Peppol matters most to NHS suppliers in England, where NHS Supply Chain and NHS bodies trade over the network. Other public buyers must accept EN 16931 e-invoices under the Procurement Act 2023 but may require their own system; Scottish public bodies offer the Scottish Government’s national eInvoicing service.
For the 2029 requirement, plan for Peppol through a software provider or Access Point, but treat details as provisional. Scope, exemptions, identifiers and technical standards are due between October 2027 and April 2028, and the legislation has not yet passed. See the implementation roadmap.
Legal guide
B2G · public contracts
Mandatory for contracting authoritiesEvery public contract under the Procurement Act 2023 carries an implied term that the authority accepts and processes for payment any undisputed e-invoice that complies with BS EN 16931-1:2017 and a syntax listed in PD CEN/TS 16931-2:2017. Authorities may require a particular system; only defence authorities may charge suppliers for it. Suppliers have a right, not a duty, to send e-invoices.
Official source: legislation.gov.uk · Procurement Act 2023, section 67B2G · NHS
Required by NHS strategyThe NHS eProcurement Strategy of 7 May 2014 requires NHS adoption of GS1 coding and Peppol messaging standards in England.
Official source: GOV.UK · NHS eProcurement StrategyB2B and B2G · VAT invoices
Announced for 1 April 2029; legislation pendingVAT-registered persons, including public bodies, will need to be able to issue and receive VAT invoices as e-invoices where a VAT invoice is required. Sales to consumers and non-registered customers, and cross-border e-invoicing, are out of scope. Primary legislation is planned in Finance Bill 2026 and expected to become law in spring 2027; exemptions, including for the digitally excluded, are to be set out by April 2028.
Official source: GOV.UK · HMRC and DBT roadmap for e-invoicing implementationB2B · business invoices today
VoluntaryUntil the new rules apply, it is the supplier’s choice whether to issue paper or electronic VAT invoices. An electronic invoice requires the customer’s agreement and must ensure authenticity of origin, integrity and legibility.
Official source: GOV.UK · HMRC VAT Notice 700/63, electronic invoicingE-reporting
Not part of the 2029 requirementReal-time reporting will not be introduced in 2029. The government will consider the case for some form of it once e-invoicing use is well established.
Official source: GOV.UK · consultation response, promoting electronic invoicing
Timeline
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NHS eProcurement Strategy
The Department of Health published the strategy requiring GS1 and Peppol standards in the NHS in England.
Official source: GOV.UK · NHS eProcurement Strategy -
Procurement Act 2023 e-invoicing term
Section 67, the implied term on electronic invoices in public contracts, came into force.
Official source: legislation.gov.uk · Procurement Act 2023, section 67 -
Mandatory e-invoicing announced
The government’s consultation response, updated on GOV.UK on this date, confirmed mandatory e-invoicing for all VAT invoices from 2029 under a decentralised model.
Official source: GOV.UK · consultation response, promoting electronic invoicing -
Implementation roadmap published
HMRC and the Department for Business and Trade published the roadmap, confirming Peppol and HMRC’s future role as UK Peppol Authority. HMRC’s Peppol Authority will not receive copies of business invoices.
Official source: GOV.UK · HMRC and DBT roadmap for e-invoicing implementation - Upcoming at review
VAT e-invoicing requirement (announced)
VAT-registered persons, including public bodies, must be able to issue and receive VAT invoices as e-invoices, subject to legislation still to be passed.
Official source: GOV.UK · HMRC policy paper, VAT electronic invoicing
Peppol in United Kingdom
- Directory participants
- 22,604
- Document families
- 15
Peppol Authority: Supply Chain Coordination Ltd (SCCL), for the NHS in England.
18 certified service providers based in United Kingdom.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 21,509 participants
- 1,020 participants
- 992 participants
- ApplicationResponse303 participants
- 115 participants
- CrossIndustryInvoice92 participants
- 90 participants
- 65 participants
- 64 participants
- 2 participants
- CrossDomainAcknowledgementAndResponse1 participant
- EndUserStatisticsReport1 participant
- Reminder1 participant
- unknown1 participant
- UtilityStatement1 participant
Registrations over time
Peppol Directory data as of .
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Registration dates in the current Directory snapshot.