How to choose
a Peppol access point

Once the government named Peppol as the core network for UK e-invoicing, the practical question for every VAT-registered business became: how will my invoices get onto it? The answer is an access point, an accredited service provider that sends and receives invoices on your behalf. The glossary entry explains what an access point does. This guide is about choosing one: the options, what to compare, and when it makes sense to decide.

Start with the software you already use

For a sole trader or small business, the access point decision is usually a software decision. The government's response notes that there are already Making Tax Digital providers offering embedded e-invoicing services, and that it expects a range of products at different price points. If your accounting or invoicing software is, or connects to, an accredited access point, you may not need to choose anything separately: you keep invoicing as now, and the software handles the network.

So the first step is simply to ask your current provider:

1. Are you an accredited Peppol access point, or do you work with one?
2. Can I both send and receive e-invoices through you?
3. What will it cost, and is it included in my plan?
4. Will you meet the UK requirements once they are published?

If the answers are clear and positive, you may be done. If not, or if you are choosing new software anyway, the rest of this guide helps you compare.

The types of provider

What to compare

Records deserve particular attention. VAT-registered businesses normally have to keep VAT records for 6 years. If your access point or software stores your e-invoices, make sure you can get them out in a usable form, and that they will not disappear if you change provider.

How access points charge

There is no single pricing model. Expect one of these, or a mix:

• Included in an accounting or invoicing subscription.
• Per document, sometimes with free allowances and a charge beyond them.
• Bundles of documents bought in advance.
• Monthly fees for a set volume.

For a small business sending a few dozen invoices a month, the difference between models is likely to matter less than whether receiving is included and whether you are paying twice, once for software and again for a separate access point. Compare the total cost for a realistic year, including the invoices you receive.

Red flags

• Vague accreditation. If a provider cannot say plainly whether it is an accredited Peppol access point or who its partner is, be cautious.
• Sending only. You will receive e-invoices from your suppliers too.
• Lock-in. Long contracts, exit fees, or no way to export your invoices or move your registration.
• Closed networks presented as Peppol. Some portals and networks only reach their own users. The point of Peppol is that it reaches everyone on the network.
• Promises about the UK rules. Nobody can yet guarantee compliance with standards that have not been published. Look for a commitment to meet them, not a claim to already have.

When to decide

The mandate starts in April 2029, and the implementation roadmap is due at Budget 2026, with standards and guidance to follow. For most small businesses, a sensible timeline is:

The exception is a customer who already requires Peppol invoices, such as NHS Supply Chain, which requires its suppliers to issue e-invoices through the Peppol network. If that applies to you, you need an access point now.

What an access point does not do

An access point is a delivery service with built-in checks. It is not your accountant, and several responsibilities stay with you:

• The content of the invoice. It checks that required fields are present and in the right format, but it cannot know whether you charged the right price or the right rate of VAT. You remain responsible for every VAT invoice you issue.
• Getting paid. Delivery confirmation ends "we never received it", but chasing late payers is still your job. The guide on how to chase an unpaid invoice covers the steps, including statutory interest.
• Corrections. If an invoice was delivered but was wrong, you still issue a credit note and a corrected invoice, which Peppol can carry too.
• Your VAT return. You still file through Making Tax Digital software. The government has said e-invoicing data alone could not pre-fill a VAT return.

Involve your accountant

In the consultation, 69% of respondents who answered said they use an accountant, and many responses expected accountants and bookkeepers to play a vital role in helping businesses adopt e-invoicing, as they did with Making Tax Digital. If you have an accountant or bookkeeper, ask which software and access points they work with. Choosing a provider your adviser already supports makes records, year-end and VAT returns simpler, and they will often know how different products handle problems in practice.

Testing before you rely on it

Whichever provider you choose, test before April 2029 rather than on the day. Send a real invoice to a customer who can receive e-invoices, ask a regular supplier to send you one, and check that both appear correctly in your records, with the VAT split out. Check what happens when an invoice is rejected, how you are told, and how easy it is to fix and resend. A provider that makes this simple in a quiet month will make it simple when it matters.

Switching providers

Because your place on the network is tied to your participant identifier rather than to a particular provider, you can move from one access point to another. Before you switch, ask your new provider how it handles the move, make sure your old provider releases your registration, and export your invoice history. Plan the switch for a quiet period and send a test invoice to a friendly customer afterwards. Tell your regular customers and suppliers too: nothing should change for them, but a short note avoids confusion if anything is delayed during the move.

Worked examples

A VAT-registered bookkeeper already uses cloud accounting software that has announced Peppol support. She asks whether receiving is included and whether it will meet the UK standards. It is and it will, so she does nothing else until the roadmap.

A VAT-registered electrician invoices from a basic invoicing app with no e-invoicing plans. He does most of his business with a housing association. Rather than add a separate access point, he plans to move to accounting software that includes one, before the standards are published, so he has time to test.

A small NHS supplier already has to invoice through Peppol. It uses a standalone provider connected to its bookkeeping. When the UK standards are published, it will check whether that provider's format matches, and consider consolidating into its accounting software.

Next steps

The guide to choosing e-invoicing software covers the wider software decision, Peppol in the UK explains the network, and Peppol BIS Billing 3.0 describes the invoice format access points exchange today. If you are not sure whether you will be VAT registered by 2029, the VAT registration checker shows where you stand. The Peppol glossary entry defines the terms.