HMRC Research on SME Electronic Invoicing Usage and Attitudes

UK HMRC Publications & Guidance

Published March 26th, 2026

Detected March 26th, 2026

Summary

HM Revenue and Customs (HMRC) published research on the usage and attitudes of small and medium-sized enterprises (SMEs) towards electronic invoicing. The findings from quantitative and qualitative research conducted in early 2025 will inform HMRC's e-invoicing policy development and communication campaigns.

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What changed

HM Revenue and Customs (HMRC) has published research detailing the current landscape of electronic invoicing (e-invoicing) adoption and perceptions among UK small and medium-sized enterprises (SMEs). The research, conducted in two stages by IFF Research and Ipsos in early 2025, involved surveys of 800 businesses and in-depth interviews with 45 SMEs. The findings are intended to guide HMRC's policy development, communication strategies, and guidance related to e-invoicing, ensuring they align with the needs and concerns of UK SMEs.

While this publication is research-based and does not impose new direct obligations on businesses, compliance officers should be aware that the findings will inform future HMRC policy and potential communication campaigns. Companies that are SMEs should note that HMRC is actively gathering data to shape its approach to e-invoicing, which may lead to future regulatory changes or guidance updates impacting their invoicing processes.

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Research and analysis

Electronic invoicing: SME usage and attitudes

This research looked at (SME) small and medium-sized enterprises’ use, awareness, and perceptions of electronic invoicing.

From: HM Revenue & Customs Published 26 March 2026 Get emails about this page

Documents

Electronic invoicing: Quantitative research into small and medium-sized enterprises’ usage and attitudes

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Electronic invoicing: Qualitative research into small and medium-sized enterprises’ usage and attitudes

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Details

HM Revenue and Customs (HMRC) commissioned two stages of research with small and medium‑sized enterprises (SMEs) about electronic invoicing (e‑invoicing).

The quantitative stage was carried out by IFF Research between February and March 2025. They conducted a short survey of 800 businesses to estimate the prevalence of e‑invoicing use and awareness among SMEs.

The qualitative stage was then conducted by Ipsos between May and June 2025. This further explored attitudes towards e‑invoicing through 45 in‑depth interviews with SMEs, including both users and non-users of e‑invoicing.

HMRC has used the findings of this research to inform the development of e‑invoicing policy. The findings will also inform related communication campaigns and guidance, accounting for the needs and concerns of UK SMEs.

The views in these reports are the authors’ own and do not necessarily reflect those of HMRC.