Making Tax Digital - software pilots and testing
In 2018, UK’s HMRC launched a series of test pilots for its new Making Tax Digital VAT filing process. Making Tax Digital goes live on 1 April 2019, and will require all UK VAT registered businesses to file their quarterly returns via HMRC’s API platform.
The pilot commenced on 11 April 2018. This is a private pilot, with a number of software providers being invited to test their solutions with HMRC and then receiving HMRC formal approval upon successful test filing.
HMRC has staggered the tax payer categories that may be tested in the following pilots:
|Launch month||Tax payers category|
|Oct 2017||HMRC release application programming interfaces (APIs) which provide details of the data to be filed, and end points|
|Apr 2018 pilot launch||Private testing: Tax payers with the simplest returns. This means basic domestic sales and purchases for VAT trasactions|
|Nov 2018||Tax payers with EC dispatches and arrivals|
|Dec 2018||Public sector bodies with VAT filings|
|Early 2019||Public testing phase|
|Apr 2019||Launch with MTD filing requirements for all VAT payers above the VAT registration threshold|
Latest British news
March 5, 2019
HMRC estimates that 245,000 businesses buy and sell goods with other EU27 states. When the UK leaves the Customs Union, 29 March, all movements of goods must be declared for customs, tariffs and VAT. This requires an EORI number (Economic Operator Registration Identification), which is shown on customs declarations etc.
March 1, 2019
HMRC is writing to thousands of UK, US and other international sellers of digital services to warn them to now VAT register in another EU state in readiness for a no-deal Brexit. This covers their sales of e-services, apps, streaming media, online gaming and dating, e-books and software to EU consumers.
February 14, 2019
The UK’s HMRC has opened the registration portal for foreign delivery companies to register post-Brexit VAT on consumer good parcels below £135. This new regime will be triggered under the current default no-transition deal Brexit on 29 March 2019.
- United Kingdom
- UK Making Tax Digital
- UK VAT registration
- UK VAT returns
- UK VAT rates and VAT compliance
- UK VAT invoice requirements
- UK consignment and call off stock
- UK Intrastat
- UK EC Sales Lists (ESL)
- UK import VAT duty deferment
- EU VAT on digital services
- Czech Republic