E-invoicing should be phased in, says ATT

The ATT is urging the UK Government to proceed cautiously with any move towards mandatory e-invoicing suggesting that digital invoicing should remain voluntary while the necessary infrastructure is put in place and any issues ironed out. A phased introduction could then be implemented on a mandatory basis starting with larger businesses. The HMRC consultation on e-invoicing closed on 7 May 2025.

ATT President Senga Prior said: ‘To drive voluntary adoption the Government must reduce barriers support small businesses with low-cost solutions and collaborate with software providers and businesses. Linking e-invoicing to real-time reporting to HMRC is not appropriate at this stage. The focus should be on building the core e-invoicing infrastructure. The Government should also look to publish an e-invoicing roadmap that sets out a clear long-term vision realistic implementation timelines and a firm commitment to delivery.’

Separately the CIOT stressed that...