Pillar · Making Tax Digital
Making Tax Digital for VAT, step by step
Once you register for VAT, you must keep digital records and file every return through MTD-compatible software. Answer three questions and we’ll map your path.
Policy state · verified
Making Tax Digital for VAT — mandatory for all VAT-registered businesses
Making Tax Digital for VAT (gov.uk/guidance) · all registered businesses since 01 Apr 2022 · Last verified 13 Jun 2026
gov.uk/guidance/check-when-businesses-must-follow-the-rules-for-making-tax-digital-for-vatWhat MTD for VAT requires
Making Tax Digital for VAT has applied to all VAT-registered businesses for VAT periods starting on or after 01 April 2022 (it applied to businesses above the threshold from 01 April 2019). It has three core requirements:
- Keep your VAT records digitally.
- Use MTD-compatible software with a digital link from your records to the return — no retyping figures.
- File each VAT return through that software, not the old online form.
Signing up
You sign up for MTD directly with HMRC through your business tax account — it is free. If you use an accountant, they can sign up and file on your behalf with agent authorisation. The post-registration obligations page covers the quarterly cadence and the penalty regime.
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