1. Check the electronic invoice content
Electronic invoices must contain the same mandatory fields as paper invoices (VAT number, tax point, etc.). However, in 2026, they must also support machine-readable fields that allow HMRC’s systems to verify the tax treatment automatically.
2. Check the materials and standards
HMRC is moving towards structured e-invoicing standards, such as Peppol. It is recommended that electronic invoices are more than just PDFs and support a structured file format.
3. Check the format for interoperability
Digital invoices should ideally be interoperable, enabling data to flow between systems efficiently. The exact requirements vary by context, so we recommend contacting our team for detailed guidance.
4. Check authenticity and integrity
It is important to maintain the authenticity and integrity of invoice data. Methods such as digital signatures and secure transmission networks are commonly recommended, but requirements can differ depending on your setup.
- Digital Signatures: Using encrypted keys to prove the sender’s identity.
- Secure Access Points: Sending invoices through certified networks rather than unencrypted email attachments.
5. Check third-party vendors (The Most Critical Step)
There are many e-invoicing solutions available. It is advisable to work with a provider accredited under recognised standards and prepared for upcoming mandates.
- Does the vendor support Making Tax Digital (MTD) integration?
- Can they handle cross-border invoices for the EU (ViDA compliance)?
- Are they ready for the Budget 2026 Roadmap specifications?
For further details, please refer to HMRC guidance or contact our team for tailored advice on staying compliant with evolving e-invoicing requirements.
