Use of e-invoicing by SMEs

This report reviews the extent and the drivers of e-invoicing adoption among UK SMEs.


The report concludes that UK SMEs have the potential to send hundreds of billions of pounds’ worth of e-invoices, which could improve their access to some forms of external finance. Nonetheless, adoption generally depends on the initiative of customers rather than SMEs themselves.

This report was commissioned by the UK Department for Business for the UK National E-invoicing Forum. It was prepared by ACCA using evidence from the BDRC Continental SME Finance Monitor.