While everyone is talking about 1st April, it’s worth remembering that there are in fact different deadlines for readiness depending on when a client’s first VAT Return under the MTD service is due. This means if you’re still scrambling, you can prioritise your efforts using this table as a guide:
VAT Return frequency |
Digital records must be kept from |
First VAT period for MTD purposes |
First VAT return to be submitted using the MTD service due by |
Monthly |
1st Apr 2019 |
Month ended 30th Apr 2019 |
7th Jun 2019 |
Quarterly for periods ending in Jun, Sep, Dec & Mar |
1st Apr 2019 |
Quarter ended 30th Jun 2019 |
7th Aug 2019 |
Quarterly for periods ending in Jul, Oct, Jan & Apr |
1st May 2019 |
Quarter ended 31st Jul 2019 |
7th Sep 2019 |
Quarterly for periods ending in Aug, Nov, Feb & May |
1st Jun 2019 |
Quarter ended 31st Aug 2019 |
7th Oct 2019 |
There is absolutely no need to panic as there is still time, provided you get organised. If you don’t, nothing is going to help!
