2026 update: MTD VAT, bridging software and penalty points

All VAT-registered businesses must keep digital records and submit their VAT returns through software compatible with Making Tax Digital. HMRC's online VAT form has closed, so a spreadsheet on its own is not enough: you need software to send the return.

Late returns earn penalty points. If you file quarterly, reaching 4 points means a £200 penalty for that return and every late return after it. Read our guide to VAT penalty points in 2026.

A low-cost MTD VAT bridging tool lets you keep Excel or Google Sheets and still file on time. This guide explains how VAT return filing works without an accounting package, exactly what the bridging step involves, and what it costs.

Why do businesses want a low-cost way to submit VAT online?

Full accounting software has its place for growing teams, stock control, payroll and detailed reporting. Many UK businesses do not need any of that. Common cases include:

  • Small traders who keep their records in Excel or Google Sheets
  • Service businesses that track a handful of invoices each month
  • Seasonal and dormant businesses that still have to file returns
  • Businesses based outside the UK with a UK VAT registration
  • Owners and bookkeepers filing for several businesses, where one subscription per business adds up

These businesses want a compliant link to HMRC without rebuilding their record keeping. See how Swift VAT Pro submits VAT returns online.

How to submit VAT online without accounting software

You keep your records in your spreadsheet. MTD rules require a digital link between those records and the figures you submit, so you cannot retype numbers by hand from one place to another. Bridging software provides the final link to HMRC.

With Swift VAT Pro it works like this:

  • A VAT summary in your spreadsheet. Add a tab laid out like our sample CSV: one row per VAT box, with formulas that pull the totals from your sales and purchase records.
  • Save that tab as a CSV. In Excel use File, Save As, CSV. In Google Sheets use File, Download, CSV.
  • Upload the CSV. Swift VAT Pro reads the nine boxes and works out Box 3 and Box 5 for you.
  • Check and submit. You see the whole return on one screen before it goes to HMRC.

You do not import your bookkeeping or learn a new system. The same summary tab works every quarter.

What you submit to HMRC

Your nine VAT boxes, straight from your spreadsheet

Example VAT return figures
Box 1VAT due on sales£2,400.00
Box 2VAT on goods from the EU (NI only)£0.00
Box 3Total VAT due (worked out for you)£2,400.00
Box 4VAT reclaimed on purchases£640.00
Box 5VAT to pay HMRC (worked out for you)£1,760.00
Box 6Total sales, excluding VAT£12,000
Box 7Total purchases, excluding VAT£3,200
Box 8Goods sent to the EU (NI only)£0
Box 9Goods from the EU (NI only)£0

Example figures. Try it with your own:

  1. Download the sample CSV and copy its layout into your spreadsheet.
  2. Start a free trial and connect your VAT registration to HMRC.
  3. Upload your CSV, check the nine boxes and submit.
Start your 7-day free trial Download the sample CSV

No card needed · From £5 a month · Filing through HMRC's MTD service since 2019

Why bridging tools suit spreadsheet users

People who want to file VAT without accounting software usually want something quick, inexpensive and compliant that works with the spreadsheet they already have. A bridging tool gives you:

  • No change to how you keep your books
  • Instant account setup, with no onboarding fee
  • The nine VAT boxes on one screen, with Box 3 and Box 5 worked out for you
  • A secure connection to HMRC through Making Tax Digital
  • A fixed low monthly fee instead of an accounting bundle

If you are comparing options, see our guides to MTD VAT bridging software vs accounting software and VAT online software vs bridging tools.

Key features to look for when you want to submit VAT online

Check these before you choose a VAT filing tool.

1. A digital link from your spreadsheet

The tool should take your figures from a file, such as a CSV saved from Excel or Google Sheets, rather than asking you to retype them.

2. Recognised by HMRC for Making Tax Digital

Choose software that submits through HMRC's MTD VAT service. HMRC lists compatible products on GOV.UK.

3. A clear check before you submit

You should see every box, including the VAT you owe or are owed, on one screen before anything is sent.

4. Several businesses under one login

If you file for more than one business, one plan for all of them costs less than an accounting subscription for each.

5. Secure sign-in with HMRC

You authorise the software through HMRC's own Government Gateway sign-in. The software never needs your password.

6. A record of every return

You should be able to view and print each return you have submitted, with HMRC's receipt reference.

7. A clear, fixed price

Compare MTD VAT software features and pricing from £5 a month before you choose.

What it costs to submit VAT online without accounting software

Accounting packages typically charge more each month, and more again for extra users or businesses. Swift VAT Pro has three fixed plans:

  • Single, £5 a month: one business or sole trader, with one submission every 30 days included, which covers a quarterly return. Extra submissions are £5 each.
  • Small Practice, £20 a month: up to 20 businesses and 3 users.
  • Agent, £50 a month: up to 100 businesses and 5 users.

Every plan has a 7-day free trial with no card needed. See the pricing page for annual prices.

Who benefits most from filing VAT online without accounting software

Small UK businesses

They want to stay compliant while keeping costs down, and many already run their VAT from a spreadsheet.

Freelancers and sole traders

They usually file quarterly and prefer a short, simple process.

Seasonal and dormant businesses

They still have to file, but do not need day-to-day accounting features. Read more about submitting VAT for seasonal or dormant businesses.

Businesses based outside the UK

Businesses with a UK VAT number often only need a way to file, not a UK accounting system.

Anyone filing for several businesses

One login covers all of them, on the Small Practice or Agent plan.

Step-by-step: submit VAT online from your spreadsheet

1. Keep your records up to date

Record each sale and purchase, with its VAT, in your spreadsheet.

2. Set up a VAT summary tab

Lay it out like our sample CSV, with a row for each box from Box 1 to Box 9. Use formulas to pull the totals from your records, so the figures stay digitally linked. For more detail, see how to submit VAT online from Excel or CSV.

3. Save the tab as a CSV

Boxes 6 to 9 are whole pounds, with no pence.

4. Connect to HMRC

The first time, sign in with your Government Gateway details to authorise Swift VAT Pro for your VAT registration.

5. Upload and check

Upload the CSV for the period you are filing. Check the nine boxes, including the Box 3 and Box 5 figures worked out for you.

6. Submit

Send the return to HMRC and you see a confirmation straight away. With your records ready, you can file VAT online in under 10 minutes.

7. Keep the receipt

Your submitted returns stay in your account with HMRC's receipt reference, so you can view or print them later.

Final thoughts

If you only need to file VAT, you do not need full accounting software. Keep your spreadsheet, add a VAT summary tab, and submit it through MTD bridging software. Swift VAT Pro does that from £5 a month, and you can try it free for 7 days with no card.

Start your free trial

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 (Making Tax Digital for VAT), GOV.UK guidance on VAT returns and penalty points, and Swift VAT Pro's current plans. November 2026.

Can I submit VAT online without Xero or Sage?
Yes. If you keep your records in Excel, Google Sheets or another spreadsheet, you can use MTD-compatible bridging software instead of full accounting software. With Swift VAT Pro you save your spreadsheet's VAT summary as a CSV, upload it, check the nine boxes and submit the return to HMRC, without changing how you keep your books.

How much does MTD VAT bridging software cost?
Swift VAT Pro's Single plan is £5 a month for one business or sole trader, and includes one submission every 30 days, which covers a quarterly return. The Small Practice plan is £20 a month for up to 20 businesses, and the Agent plan is £50 a month for up to 100.

Is there a free trial?
Yes. Every plan has a 7-day free trial with no credit card needed. You can connect to HMRC, upload a CSV and see your nine VAT boxes before you choose to pay.

Does it connect directly to my Google Sheet or Excel file?
Not as a live connection. You add a VAT summary tab to your spreadsheet, laid out like our sample CSV, with formulas that pull the totals from your records. Each quarter you save that tab as a CSV (in Google Sheets: File, Download, CSV) and upload it. Swift VAT Pro then works out Box 3 and Box 5 for you.

Is a spreadsheet and bridging software compliant with MTD for VAT?
Yes, as long as your records are kept digitally and the figures reach the software through a digital link, such as formulas in your spreadsheet and a CSV file you upload. Retyping figures by hand from one place to another does not count as a digital link.

Keep your spreadsheet. Submit your VAT return from £5 a month.

Swift VAT Pro files your return to HMRC from the spreadsheet you already keep. From £5 a month.

Start 7-day free trial See the nine boxes and sample CSV

No card needed · 2,900+ VAT returns filed since 2019