For the first year of MTD becoming mandatory РVAT periods starting between April 2019 and 31 March 2020 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.

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