News article

Making Tax Digital for VAT: rules and important dates

12 February 2019


Find out if and when your business must follow the rules for Making Tax Digital for VAT

From April 2019, most VAT registered businesses with a taxable turnover above £85,000 must follow the rules for Making Tax Digital for VAT. This means you’ll need to:

  • keep digital VAT records
  • sign up for Making Tax Digital for VAT
  • use software compatible with Making Tax Digital to submit VAT Returns

Who must follow the rules from 1 April 2019

You must follow the rules for Making Tax Digital from your first VAT Return period starting on or after 1 April 2019 unless your business:

  • is part of a VAT group or VAT Division
  • is based overseas
  • is a trust
  • is a not for profit organisation that is not set up as a company
  • submits annual returns
  • is a local authority
  • is a public corporation
  • uses the VAT GIANT service

You can voluntarily sign up now.

Who must follow the rules from 1 October 2019

You must follow the rules for Making Tax Digital from your first VAT Return period starting on or after 1 October 2019 if your business:

  • is part of a VAT group or VAT Division
  • is based overseas
  • is a trust
  • is a not for profit organisation that is not set up as a company
  • submits annual returns
  • is a local authority
  • is a public corporation
  • uses the VAT GIANT service

How to sign up

Find out what you’ll need to do before you sign up for Making Tax Digital for VAT if you’re:

Watch a HMRC video on how Making Tax Digital for VAT affects you.