How to submit a VAT return
6 min read · 2025-01-15
All VAT-registered businesses must submit returns digitally through MTD-compatible software, summarising sales and purchases for the quarter.
- All returns must go via Making Tax Digital (MTD) software
- Quarterly returns are the standard frequency
- Box 1: VAT due on sales; Box 4: VAT reclaimed on purchases; Box 5: net payable or refundable
- File within one calendar month and seven days of quarter end