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E-invoicing 2029 start date gives businesses “much needed lead-in time” to adapt

9 December, 2025

An announcement that e-invoicing will not be made mandatory until 2029 gives those affected “much needed lead-in time” to prepare for the changes, says the Association of Taxation Technicians (ATT).

The Chancellor confirmed at the Budget that e-invoicing will be required from April 2029 for business to business (B2B) and business to government (B2G) transactions where VAT is due. This follows a consultation earlier this year on plans to increase adoption of the digital exchange of invoice information directly between buyers’ and suppliers’ systems.

The ATT welcomes the Government’s commitment to publish a detailed roadmap at Budget 2026, having emphasised in its consultation response that clear and consistent communication from Government is essential if businesses are to navigate this transition successfully. A well-designed roadmap, setting out a clear long-term vision, realistic implementation timelines, and a firm commitment to delivery will give businesses the time and certainty they need to plan, invest, and adapt .

The ATT also backed the confirmation that mandatory e-invoicing will apply only to VAT invoices, meaning many of the smallest businesses (those not required, and who choose not, to register for VAT) will not be obliged to adopt the technology at this stage.

Jon Stride, chair of the ATT’s Technical Steering Group, said:

“This announcement is a sensible and welcome step. The 2029 start date gives businesses valuable time to adapt, while the commitment to a clear roadmap at Budget 2026 is essential for building confidence and working towards a smooth transition.

“We welcome the decision to focus on a decentralised e-invoicing model and not to introduce real-time reporting at this stage. The priority should be getting the right infrastructure in place. With more than 130 countries already implementing or planning to implement e-invoicing standards, the roadmap must set out clear, realistic timelines and practical support measures to help businesses prepare.”

Notes:

  1. Budget 2025.
  2. Government consultation: Government sets out plans for ‘e-invoicing’ overhaul to cut paperwork.
  3. ATT consultations response: Electronic invoicing: promoting e-invoicing across UK businesses and the public sector.