UK Opens Consultation on E-Invoicing Digital Reporting

HMRC has opened a consultation on whether it should receive selected e-invoice data to support tax administration and wider public services. Launched on 28 October 2026, the consultation runs until 20 January 2027.

The consultation is separate from the requirement to issue VAT invoices electronically from 1 April 2029. No decision has been taken to introduce digital reporting, and HMRC has not proposed a preferred model or detailed data requirements.

The government is seeking evidence on whether access to invoice data could help identify tax errors earlier, reduce duplicate reporting and requests for information, and improve VAT repayment checks. It also asks whether Peppol and existing software could make selected data available without creating a separate reporting process for businesses.

Costs, privacy, security and commercial confidentiality are also under review. HMRC stresses that digital reporting would not automatically mean receiving every e-invoice or all the information it contains. Any future arrangements would require separate decisions.

Businesses, advisers and technology providers can respond through the GOV.UK consultation page.

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