Timetable for Making Tax Digital for VAT: Making VAT Digital 'MVD'.

This is a freeview 'At a glance' guide.

Subscribers see our MVD subscriber guide.

Some business taxpayers were allowed to defer entry into MVD until 1 October 2019. These were more complicated business models.

VAT-registered businesses that are trading below the VAT threshold may join on a voluntary basis.

Who needs to join MVD and when?

All VAT-registered businesses who operate above the VAT threshold of £85,000 must now use MVD, unless an exemption applies. From 1 April 2022, all remaining VAT-registered businesses must join, again, unless an exemption applies.

Filing exemptions and exclusions