B2B Archives - RBC VAT

Mandatory e-invoicing to be introduced in the UK

9 December 2025| CATEGORIES: B2B, e-invoicing, UK| TAGS: digital transformation, e-invoicing, HMRC

The government announced in the Autumn Budget 2025 that e-invoicing will become mandatory for all VAT invoices from April 2029. This represents a major shift in how UK businesses issue, receive and process invoices. Businesses should start preparing now.

New HMRC policy on the Tour Operators’ Margin Scheme for B2B wholesale supplies

26 April 2024| CATEGORIES: B2B, HMRC guidance, TOMS| TAGS: B2B wholesale, New HMRC policy, TOMS

HMRC have published Revenue and Customs Brief 5 (2024) on the application of the Tour Operators’ Margin Scheme (TOMS) for business-to-business (B2B) wholesale supplies. The brief explains that businesses can choose if they want to apply the Tour Operator’s Margin Scheme (TOMS) to B2B wholesale supplies.

Category: B2B

Mandatory e-invoicing to be introduced in the UK

New HMRC policy on the Tour Operators’ Margin Scheme for B2B wholesale supplies

Ready to optimize your global VAT operations? Let’s discuss how we can help.