E-invoicing: what changes, and when, for a UK business

A structured e-invoice is a machine-readable XML file (sometimes wrapped in a PDF) that follows the European standard EN 16931. Governments are making it compulsory in stages. Here are the dates that matter if you sell to EU businesses or plan to be around in 2029.

1 Jan 2026

Belgium mandates Peppol for all VAT-liable business-to-business supplies. Foreign suppliers only VAT-registered in Belgium are not obliged, but their Belgian customers now expect Peppol.

1 Apr 2026

Poland KSeF covers all business-to-business invoices; foreign businesses not subject to Polish VAT are exempt.

Sep 2026

France: every business must be able to receive e-invoices; large companies must issue from Sept 2026, the smallest by Sept 2027. Foreign companies transacting in France are in scope of e-reporting.

1 Jan 2027

Germany: businesses over €800,000 turnover can no longer issue paper or unstructured PDF invoices to other German businesses; from 1 Jan 2028 that applies to everyone. German recipients have had to accept e-invoices since 1 Jan 2025. A UK supplier is not legally bound, but German accounts departments increasingly reject PDFs.

23 Jun 2026

United Kingdom confirms Peppol as the network for its mandate.

Apr 2029

United Kingdom: e-invoicing mandatory for all VAT invoices between VAT-registered businesses and to government. Detailed roadmap due at the November 2026 Budget. Around 2.3 million VAT-registered businesses are affected.

Which format does my customer want?

Germany: XRechnung (pure XML) for public bodies; XRechnung or ZUGFeRD/Factur-X (PDF with embedded XML) for companies. France: Factur-X, or UBL/CII through an accredited platform. Belgium: Peppol BIS Billing 3.0. Netherlands, Nordics, Ireland, Italy (via SDI): Peppol BIS. Poland: KSeF's own schema. If in doubt, ask for "Peppol or XRechnung" — SendStructured produces both from one upload.

What an e-invoice needs that a PDF usually doesn't

The buyer's electronic address (their Peppol ID, or an accounts email).
A buyer reference (for German public bodies the Leitweg-ID).
A seller contact name, phone and email (XRechnung).
A VAT category on every line: standard, zero, exempt, reverse charge, intra-community, export.
Exact totals identities: line totals, VAT breakdown per rate, and amount due must reconcile to the penny.

Sources: European Commission eInvoicing country fact sheets (Germany, France, Belgium, Poland); HM Treasury and HMRC, "Promoting electronic invoicing across UK businesses and the public sector — consultation response" and Tax Update 2026; OpenPeppol.

Convert an invoice