How to sign up to MTD for VAT

mtd for vat


Apr 16, 2019



Making Tax Digital (MTD) for VAT came into force on 1 April 2019.


MTD for VAT applies if you are a VAT registered business with an annual turnover above the £85k threshold.    MTD requires you to keep digital records of all your sales and purchases, and to file your VAT return using MTD-compliant software.   Although these requirements are compulsory, it’s imperative that you actively opt-in to MTD in order to be compliant.


The date by which MTD applies to you will depend on which quarter your next VAT return is due.  Keeping digital records becomes mandatory at the very start of your VAT return period, even if the return itself doesn’t have to be filed until several months later, as follows:

  • VAT quarter 1 March to 31 May – MTD does not yet apply
  • VAT quarter 1 April to 30 June – MTD applies from 1 April for VAT returns due by 7 August
  • VAT quarter 1 May to 31 July – MTD applies from 1 May for VAT returns due by 7 September
  • VAT quarter 1 June to 31 August – MTD applies from 1 June for VAT returns due by 7 October

If you submit your VAT returns monthly, MTD applies from 1 April for returns due by 7 June.


There are a number of steps to follow in order to sign up, which we have outlined in our downloadable sign up guide:



We advise you that read this step-by-step guide in order to allow yourself enough time to become fully compliant in readiness for your first MTD VAT return deadline.   Be aware that most elements of the process are irreversible, so if you’re unsure seek guidance before you action something.


MTD for VAT is a whole new system which will inevitably take some getting used to – for all of us!  Please do contact the team at Paish Tooth if you have any issues or concerns, and we will help ensure that you are as fully prepared as possible.