For the first year of MTD becoming mandatory – VAT periods starting between April 2019 and 31 March 2021 businesses using non-API-enabled software programs do not need digital links between them.

However, if a business uses a bridging product only to submit the boxes 1 to 9 return to HMRC, the transfer of data to the bridging software must be carrier out in digitally.  This could be achieved using a digitally linked VAT calculation sheet, which will then be linked to the add-in submission sheet.