VAT (MTD) end-to-end service guide
Version 7.0 issued 10 October 2022
This guide explains how you can integrate your software with our APIs to submit VAT returns under Making Tax Digital for VAT. It shows how the APIs fit into various end-to-end user journeys. It is intended to help software developers, designers, product owners or business analysts understand how your software needs to interact with HMRC systems.
VAT (MTD) requires VAT registered businesses with taxable turnover above the VAT registration threshold to:
- keep records in digital form
- file their VAT Returns using software (via our VAT (MTD) API)
The frequency of submitting a VAT Return (annually, quarterly or monthly) does not change under MTD.
End-to-end user journeys
These journeys show examples of use. Journeys for businesses and agents are broken down into:
- VAT (MTD) set up activities
- retrieving VAT (MTD) obligations, submitting returns and paying bills
- paying VAT (MTD) penalties and interest or appealing
- VAT (MTD) close down activities
Related API documentation
10 October 2022