Global updates to e-invoicing mandates in UK and India

The United Kingdom has announced a roadmap for mandatory B2B VAT e-invoicing, set to begin on 1 April 2029. Under this mandate, VAT-registered businesses will be legally required to create, exchange, and process B2B VAT invoices in a standardized electronic format. A technical consultation regarding e-invoicing standards, provider requirements, and exemptions is scheduled for Spring 2027.

Separately, the Central Board of Indirect Taxes and Customs has expanded the scope of e-invoicing in India. Effective 1 January 2027, businesses must generate an Invoice Reference Number (IRN) for certain inward transactions under the Reverse Charge Mechanism (RCM), including the import of services and supplies received from unregistered persons where the recipient is liable for tax.

While the UK's digital reporting model remains an optional exploration to streamline tax administration, the Indian amendment specifically integrates RCM self-invoices and service imports into the existing e-invoicing ecosystem.