What is VAT bridging software?
Under Making Tax Digital, every VAT-registered business must keep digital records and file its VAT return through compatible software, with a digital link between the records and the return. HMRC accepts spreadsheets as digital records, but you cannot copy the figures into HMRC by hand.
Bridging software closes that gap. You keep your records in your spreadsheet, total the nine VAT boxes there, and the software sends those totals to HMRC. Nothing about how you keep your books has to change.
What you submit to HMRC
Your nine VAT boxes, straight from your spreadsheet
| Box 1 | VAT due on sales | £2,400.00 |
|---|---|---|
| Box 2 | VAT on goods from the EU (NI only) | £0.00 |
| Box 3 | Total VAT due (worked out for you) | £2,400.00 |
| Box 4 | VAT reclaimed on purchases | £640.00 |
| Box 5 | VAT to pay HMRC (worked out for you) | £1,760.00 |
| Box 6 | Total sales, excluding VAT | £12,000 |
| Box 7 | Total purchases, excluding VAT | £3,200 |
| Box 8 | Goods sent to the EU (NI only) | £0 |
| Box 9 | Goods from the EU (NI only) | £0 |
Example figures. Try it with your own:
- Download the sample CSV and copy its layout into your spreadsheet.
- Start a free trial and connect your VAT registration to HMRC.
- Upload your CSV, check the nine boxes and submit.
No card needed · From £5 a month · Filing through HMRC's MTD service since 2019
How bridging software works, step by step
- Sign in and connect to HMRC. You authorise the software once with your Government Gateway sign-in. It never sees your password.
- See your VAT periods. Your open periods and due dates come straight from HMRC, so you always file the right one.
- Prepare your nine boxes. Keep a VAT summary tab in your spreadsheet laid out like the sample CSV, with formulas pulling from your records. Save it as a CSV.
- Upload and check. The software reads the boxes, works out Box 3 and Box 5, and checks every figure against HMRC's rules.
- Submit. HMRC confirms the return straight away and gives a receipt reference, which stays in your account.
For more detail on preparing the file, see how to submit VAT online from Excel or CSV.
Bridging software or accounting software?
| Bridging software | Accounting software | |
|---|---|---|
| Your records | Stay in your spreadsheet | Move into the software |
| What it does | Files your VAT return | Bookkeeping, invoicing, bank feeds and VAT |
| Setup | Minutes | Moving your records across |
| Suits | Businesses happy with their spreadsheet that only need to file | Businesses that want to replace their spreadsheet |
If you already use accounting software that files VAT, you probably do not need bridging software as well. See bridging software vs accounting software for a fuller comparison.
Who uses bridging software
- Sole traders and small businesses that keep their VAT records in Excel or Google Sheets
- Businesses with their own systems that can export VAT totals but cannot file through MTD
- Accountants and bookkeepers filing for several clients from their own working papers
What to check before you choose
- It is on HMRC's list of software compatible with Making Tax Digital for VAT.
- It shows your VAT periods and due dates from HMRC, and reminds you before each deadline.
- It checks your figures before sending and explains any HMRC error in plain English.
- It keeps a record of every return with HMRC's receipt reference.
- It has a clear monthly price, with plans for more businesses if you need them.
What it costs
- Single, £5 a month: one business, with one submission every 30 days included, which covers a quarterly return.
- Small Practice, £20 a month: up to 20 businesses and 3 users.
- Agent, £50 a month: up to 100 businesses and 5 users, for accountants and bookkeepers.
Every plan has a 7-day free trial with no card needed. See the pricing page for annual prices, or read about our low-cost way to submit VAT online.
Keep your spreadsheet. File your VAT return from £5 a month
Swift VAT Pro is MTD bridging software. You keep your records where they are, and it sends your nine box totals to HMRC.
- Connect to HMRC with your Government Gateway sign-in, and see your VAT periods and due dates.
- Upload your nine box totals as a CSV from your spreadsheet. Swift VAT Pro works out Box 3 and Box 5.
- Check every box against HMRC's rules before anything is sent.
- 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
Bridging software lets you keep the spreadsheet you already trust and still meet Making Tax Digital. Choose a tool that is recognised by HMRC, checks your figures, and reminds you before every deadline, and filing becomes a few minutes each quarter.
Disclaimer: This guide gives general information, not advice for your business. If you are unsure which option suits you, speak to an accountant or contact HMRC.
Frequently asked questions
Checked against GOV.UK guidance on Making Tax Digital for VAT, HMRC VAT Notice 700/22 and Swift VAT Pro's current plans. November 2026.
What is VAT bridging software?
Is VAT bridging software HMRC approved?
Can I use bridging software with my existing accounting system?
Do I need technical knowledge to use it?
How much does VAT bridging software cost?
Keep your spreadsheet. File your VAT return from £5 a month, 7-day free trial.
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