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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.

For more details see VAT Notice 700/22. In particular, section 7 shows the various options for software integration.

End-to-end user journeys

These journeys show examples of use. Journeys for businesses and agents are broken down into:


Version 7.0

10 October 2022

What changed: