HMRC Transformation Roadmap update: full e-invoicing implementation plan due at Budget 2026
HMRC published its 2026 progress update to the Transformation Roadmap, the clearest signal yet on how the UK's B2B e-invoicing programme is tracking toward April 2029. HMRC confirmed it is working with the Department for Business and Trade to publish a dedicated e-invoicing roadmap at Budget 2026, setting out milestones to implementation and building on co-creation work with industry during 2026. That document is expected to answer the open questions ERP vendors and multinationals have been waiting on: format (PINT UK is the likely candidate), interoperability requirements, platform certification and staging. The confirmed shape remains a decentralised 4-corner Peppol model on EN 16931 and Peppol BIS Billing 3.0 over AS4 — no central clearance and no real-time reporting in phase 1 — covering all B2B and B2G VAT invoices, with B2C out of scope.