MTD for VAT is the part of Making Tax Digital that is already up and running. If you are VAT registered, here is what it asks of you: digital records, digital links and filing through recognised software.
Making Tax Digital for VAT requires VAT-registered businesses to keep digital VAT records and submit VAT returns through compatible software, with digital links joining the two.
MTD for VAT rolled out in two stages and now covers everyone who is VAT registered, whatever your turnover.
MTD for VAT does not change when you file. You keep your existing VAT return schedule; the change is how you file, through software with digital links rather than by typing into HMRC.
VAT returns and payments are usually due one calendar month and seven days after each VAT period ends. Your exact dates are in your HMRC online account.
See the deadlines & timeline page for how VAT and Income Tax dates sit side by side.
MTD for VAT requires unbroken digital links from your records to your return. Spreadsheet-and-bridge setups can maintain this, but manual copy-and-paste often breaks the chain. Recognised software keeps the links intact for you.
More on this in the bridging software guide.
Keep digital records, file quarterly updates and submit your final declaration, all in one place. Free for sole traders, with no filing paywall.
Record VAT and submit your returns from one HMRC-recognised system, with digital links kept intact automatically.
