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Making Tax Digital: how VAT businesses and other VAT entities can get ready

Information for VAT businesses and other VAT entities on what they need to do to prepare for Making Tax Digital.

• From: HM Revenue & Customs
• Published: 17 September 2018
• Last updated: 1 April 2019 — See all updates

This publication was withdrawn on 31 March 2021

This page has been withdrawn because it’s out of date. Read the latest guidance about Making Tax Digital for VAT.

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Making Tax Digital: how VAT businesses and other VAT entities can get ready

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If you run a VAT-registered business with a taxable turnover above the VAT registration threshold (currently £85,000) you are required to keep digital VAT business records and send returns using Making Tax Digital (MTD)-compatible software. For the vast majority of businesses this is for VAT periods that started on or after 1 April 2019.

Businesses with a taxable turnover below the VAT threshold can also sign up for MTD for VAT voluntarily. This also applies to other VAT entities, such as charities, government bodies and limited companies.

Published 17 September 2018
Last updated 1 April 2019 + show all updates

1. 1 April 2019

   Updated as Making Tax Digital went live on 1 April 2019

2. 10 January 2019

   Updated with new information.

3. 18 October 2018

   Updated after launch of Making Tax Digital for VAT pilot.

4. 17 September 2018

   First published.