Discuss

Making Tax Digital for VAT: trace the return back to the transaction.

Digital records, compatible software, digital links, adjustments and evidence for a controlled VAT return process.

Discuss your position
01Identify required records
02Map software and spreadsheets
03Protect digital links
04Evidence adjustments and submission
01

Digital records cover more than totals

VAT-registered businesses within Making Tax Digital must keep specified information digitally and submit returns through compatible software. Required transaction and adjustment records need a defined owner and source.

  • Supplies made and received
  • Tax points and values
  • Reverse-charge transactions
  • Scheme and adjustment records
02

The links between systems matter

Where records pass through more than one software product, data should move through digital links. Formulas, CSV imports and connected interfaces can qualify, while manual re-keying and copy and paste do not provide the same digital chain.

  • Accounting platform
  • Spreadsheets
  • Bridging software
  • Import and export files
Primary sources

Tax guidance changes. These official sources were checked on 31 August 2026.

VAT Notice 700/22: Making Tax DigitalKeeping VAT records

Related VAT services

VAT returns and complianceReturn preparation, review controls, Making Tax Digital records and correction processes for repeatable UK VAT compliance.VAT health checkA focused review of transactions, data, controls and evidence, prioritised by impact rather than volume.VAT trainingFocused workshops for finance, operations, sales, property, procurement and adviser teams.
Important

This page provides general information, not advice for a particular transaction. VAT treatment depends on the complete facts and current law.