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🇬🇧 United Kingdom - Invoicing Specifications (Peppol / MTD)

Status: 🟡 Voluntary B2B | 🟢 Mandatory B2G (NHS) Authority: HMRC (Tax) / NHS (Health) Standard: Peppol BIS Billing 3.0

1. Context & Roadmap

The UK is moving towards a B2B mandate, but for now, it is sector-specific. Crucial Distinction:

  • MTD (Making Tax Digital): Requires digital record-keeping and VAT return submission via API. It does not mandate sending electronic invoices to clients (PDF/Paper is fine).
  • NHS Mandate: Suppliers to the NHS must send e-invoices via Peppol.
  • Procurement Act: Public bodies must accept e-invoices.
DateScopeObligation
ActiveNHSMandatory for NHS suppliers (Peppol).
ActiveMTDDigital records required for VAT.
Apr 2029B2BProposed universal B2B e-invoicing mandate.

2. Technical Workflow (NHS / Peppol)

For NHS and progressive B2B, Invoicerr connects to the Peppol network.

sequenceDiagram
    participant S as Invoicerr
    participant AP as Access Point
    participant NHS as NHS Trust
    
    Note over S: 1. Data Prep
    S->>S: Map to Peppol BIS 3.0
    S->>S: Validate PO Number (Critical!)
    
    Note over S: 2. Send
    S->>AP: Send XML
    AP->>NHS: Route to GLN (0088)
    
    alt Success
        NHS-->>S: 200 OK
    else Failure (No PO)
        NHS-->>S: Reject (No Purchase Order)
    end

🧱 Key Components

  1. Peppol BIS 3.0: The standard UBL format.
  2. GLN (Global Location Number): The ID used by NHS Trusts (Scheme 0088).
  3. PO Number: The NHS has a strict "No PO, No Pay" policy.

3. Data Standards & Identifiers

A. Identifiers

  • NHS: Uses GLN (13 digits). Scheme: 0088.
  • B2B: Uses VAT ID (GB...). Scheme: 9932.

B. Critical Fields (NHS)

  • Order Reference: cbc:OrderReference/cbc:ID. Mandatory. Must match the PO issued by the Trust.
  • Delivery Point: Often required to specify which hospital department.

4. Implementation Checklist

  • Peppol Engine: Use the standard Peppol BIS 3.0 engine.
  • PO Field: Force the user to input a "PO Number" if the client is flagged as NHS/Public.
  • GLN Logic: Allow storing GLN (0088) in the client profile for routing.
  • MTD Export: (Separate feature) Ensure Invoicerr can export a VAT report compatible with MTD bridging software (or integrate directly with HMRC API for VAT returns).

5. Resources