Free tool
Your MTD VAT filing steps
Based on HMRC VAT Notice 700/22.
What Making Tax Digital for VAT requires
- Digital records: your sales, purchases and VAT, kept in software, which can be a spreadsheet.
- Digital links: figures move between your records and your return by formulas, file imports or other digital transfers, not by copying and pasting or retyping.
- Filing through MTD software: your return goes to HMRC through software connected to the MTD service.
It applies to every VAT-registered business, whatever its turnover, including businesses registered voluntarily. HMRC signs new registrations up automatically.
How to file your VAT return under MTD, step by step
- Keep your records up to date during the period: every sale and purchase, with its date, value and VAT.
- Total the nine boxes digitally. In a spreadsheet, use formulas. In accounting software, run the VAT return report.
- Connect your software to HMRC on HMRC's own page with the Government Gateway user ID you use for VAT. You do this the first time, and again if HMRC asks you to reconnect.
- Choose the open VAT period your software shows from HMRC.
- Send the figures to the return. From a spreadsheet, save the VAT summary as a CSV and upload it to bridging software. From accounting software, the figures are already there.
- Check the nine boxes: Box 3 equals Boxes 1 and 2, Box 5 is the difference between Box 3 and Box 4, and Boxes 6 to 9 are whole pounds.
- Submit and keep HMRC's receipt reference.
- Pay by the same deadline, 1 calendar month and 7 days after the period ends.
Three ways to file under MTD
| Route | Suits you if |
|---|---|
| Spreadsheet and bridging software | Your records already work in Excel or Google Sheets |
| Accounting software | You want bookkeeping, invoicing and bank feeds in one place |
| An accountant files for you | You would rather hand VAT over |
For the spreadsheet route in detail, see how to submit VAT from Excel or CSV.
Who is exempt
Businesses in an insolvency procedure are exempt. You can apply for an exemption if it is not reasonable or practical for you to use computers, software or the internet, because of age, health, disability or where you live, because of religious beliefs, or because you have no internet access. Exempt businesses file as HMRC tells them in its letter.
File under Making Tax Digital from your spreadsheet, from £5 a month
Total your nine boxes with formulas, upload the CSV, and Swift VAT Pro checks every box and sends it to HMRC.
- Connect to HMRC on HMRC's own page with your Government Gateway sign-in. We never see that password.
- See your VAT periods, due dates, amounts owed and payments, read from HMRC.
- Upload your nine box totals as a CSV. Box 3 and Box 5 are worked out and every box is checked.
- Submit and keep HMRC's receipt. Reminder emails arrive before each due date.
No card needed · From £5 a month · Plans for up to 100 businesses · Filing through HMRC's MTD service since 2019
Final thoughts
Filing under MTD is the same nine boxes on the same dates, with two extra rules: keep records digitally, and keep the links digital all the way to HMRC. A spreadsheet with formulas and a CSV upload meets both.
Disclaimer: This guide gives general information, not advice for your business. If you are unsure how the rules apply to you, speak to an accountant or contact HMRC.
Frequently asked questions
Checked against HMRC VAT Notice 700/22, GOV.UK guidance on MTD exemptions and VAT return deadlines, and HMRC's software finder. November 2026.
How do I file a VAT return under Making Tax Digital?
Who has to use Making Tax Digital for VAT?
Can I use a spreadsheet for MTD VAT?
Can I still file my VAT return on HMRC's website?
What is a digital link?
File under Making Tax Digital from your spreadsheet, from £5 a month.
Swift VAT Pro files your return to HMRC from the spreadsheet you already keep. From £5 a month.
No card needed · 2,900+ VAT returns filed since 2019