MAKING TAX DIGITAL FOR VAT
Every VAT-registered business keeps digital records and sends its VAT return to HMRC through compatible software. DTax Filer sends your nine-box VAT return straight to HMRC, from figures you enter or a spreadsheet you already keep.
Who it applies to
All VAT-registered businesses, including those registered voluntarily below the £90,000 registration threshold. Paper and HMRC-website returns are no longer accepted; the return must come from software.
When your VAT return is due
| VAT period ends | Return and payment due |
|---|---|
| 31 March | 7 May |
| 30 June | 7 August |
| 30 September | 7 November |
| 31 December | 7 February |
The rule is one calendar month and 7 days after the period ends; your periods may differ. VAT Returns on GOV.UK.
What goes on the return
- Boxes 1 to 5: VAT due on sales and EU acquisitions, VAT reclaimed on purchases, and the net amount to pay or reclaim.
- Boxes 6 to 9: the value of your sales and purchases, and goods to and from the EU (Northern Ireland).
Late returns and penalties
Each late return earns a penalty point. At 4 points for quarterly filers you pay £200, and £200 for every late return after that until the points are reset. VAT penalties on GOV.UK.
How it works with DTax Filer
- Connect to HMRC once with your Government Gateway details.
- Choose the VAT period HMRC says is open.
- Enter or import the nine boxes and check the totals.
- Send to HMRC and keep the receipt.
Questions
Who has to use Making Tax Digital for VAT?
Every VAT-registered business, whatever its turnover, unless HMRC has agreed an exemption. It has applied to all VAT-registered businesses since April 2022.
When is my VAT return due?
Usually one calendar month and 7 days after the end of your VAT period. That is also the deadline for paying. You must send a return even if you have no VAT to pay or reclaim.
Can I keep my VAT records in a spreadsheet?
Yes, as long as the figures reach HMRC through compatible software with digital links and no retyping. DTax Filer takes the nine VAT return boxes and sends them to HMRC.
What happens if I send my VAT return late?
You get a penalty point for each late return. When you reach the threshold for how often you file (4 points for quarterly returns) you pay a £200 penalty, and another £200 for each late return after that. Paying late is charged separately.
Do I need to connect DTax Filer to HMRC?
Yes, once. You sign in to HMRC with your Government Gateway details and give DTax Filer permission to send VAT returns for your VAT number. DTax Filer never sees your password.