You are here: Document Automation / Compliance / E-invoicing compliance / United Kingdom

E-invoicing compliance United Kingdom

Please note: for the most up-to-date status, please consult the website of Majesty's Revenue and Customs (HMRC) and Crown Commercial Service.

The British government has introduced a statutory provision to make e-invoicing mandatory in all public procurement through "The Public Procurement (Electronic Invoices etc.) Regulations 2019."

A Procurement Policy Note (PPN) from the Cabinet Office stated, "Contracting authorities and other contracting entities (utilities) are now required to receiving and process supplier invoices that comply with the technical e-invoicing standard developed under the Directive."

These requirements became applicable to central government last year, while local governments and utilities were given until April 18, 2020 to comply, "but were welcome to do so voluntarily earlier," the PPN said.

"The regulations require contracting authorities and entities to include an express provision in their contracts requiring them to accept and process uncontested invoices that comply with the technical e-invoicing standard," the PPN said.

"The Directive aims to address the use of different e-invoicing formats across member states by introducing a standard. These different formats create unnecessary complexity and additional operational costs for businesses, public contracting authorities and contracting entities."

Although the legislation came into force at a time of unique challenges for public sector supply chains, the earlier introduction of the Peppol infrastructure in the NHS helped to ensure early adopters had much more robust supply chains during the first wave of COVID-19 surges.