:The Making Tax Digital for VAT pilot opened on 16 October 2018. Businesses who now wish to trial the service can now do this via their own software.

From 1 April 2019, business who are VAT registered and traded above the VAT threshold at 31 March 2019, or who are newly VAT registered are all within the Making Tax Digital for VAT scheme, see Making VAT Digital.

Timetable to join MVD pilot scheme (participation is voluntary)

From Who
  • Sole trader
  • Limited company with straightforward VAT
  •  Businesses who are part of a VAT Group 
  • Newly registered businesses who have not previously submitted a VAT return
  • Business who trade with the EU
Spring 2019
  • Sole traders and companies who are not up to date with their VAT (i.e. have received a default surcharge within the last 24 months)
  • Trusts or charities
  • Businesses that are based overseas
  • Businesses who are part of a  VAT division
  • Annual Accounting Scheme users
  • Make VAT payments on account, i.e. you have an annual VAT liability of more than £2.3million


Not listed for the pilot:

  • PLCs
  • Public sector entities required to provide additional information on their VAT return (such as government departments and NHS Trusts) and local authorities.

Not sure whether you are in MVD or when you join MVD? Use the MVD Tool

How to sign up

Agents and businesses can sign up to use the pilot and will need to choose appropriate software to facilitate the submissions.

Agents will need an Agent Services Account (ASA) and VAT numbers for each client you want to join the pilot.

Other VAT registered businesses will need a Government Gateway ID and their VAT registration number.

Where VAT is paid by Direct Debit, the business will not be able to join the pilot within the 15 days leading up to the submission date.

External Links

Agent Services Account

Agents MVD pilot sign up

Businesses MVD pilot sign up