Question to the Department for Business and Trade:

To ask the Secretary of State for Business and Trade, what steps the Department is taking to ensure that the design of the UK’s electronic invoicing regime minimises costs and administrative burdens for small businesses.

Electronic invoicing, or e-invoicing, will become mandatory for VAT transactions from April 2029. E-invoicing will help business productivity and efficiency, reduce late payments and streamline tax administration.

DBT and HMRC ran a consultation between February and May 2025 to gather views on e-invoicing from a wide range of stakeholders, including small businesses and business representative organisations.

We are now working collaboratively to co-design e-invoicing policy, including with business representative organisations and accountancy and bookkeeping networks who champion small business interests.

The government will publish an Implementation Roadmap at Budget 2026 to update on progress and set out key milestones ahead of the mandate.