Key dates

Businesses and organisations within scope of MTD for VAT will have to keep digital records and submit VAT returns using functional compatible software from the start of their first VAT return period beginning on or after 1 April 2019, or 1 October 2019 if they are covered by the 6-month deferral mentioned in the “Overview” section of the website. Annual accounting and special VAT accounting periods will continue to be available.

RST mandatory MTD for VAT return period

Digital accounting records must be kept from:

Deadline for filing first mandatory MTD for VAT return 1

1 April 2019 - 30 June 2019

1 April 2019

7 August 2019

1 May 2019 – 31 July 2019

1 May 2019

7 September 2019

1 June 2019 – 31 August 2019 

1 June 2019

7 October 2019

These dates apply if you are making payment electronically, otherwise 31 July, 31 August and 30 September