Question to the Department for Business and Trade:

To ask the Secretary of State for Business and Trade, whether his Department plans to (a) commission and (b) publish research of the potential impact of e-invoicing on (i) digital adoption and (ii) changes in trends in the level of productivity of SMEs.

Yes. HMRC have commissioned research into SMEs perceptions of e-invoicing which we expect to publish later this year. DBT and HMRC also recently ran a joint 12-week consultation to gather views on promoting e-invoicing in the UK. The Government will publish a summary of responses and provide an update on next steps in due course.