Since Making Tax Digital for VAT went into effect in 2019, there have been several waves of taxpayers converting to the new API-based e-filing system. The previous manual return site will now be closed by HM Revenue & Customs (HMRC) on May 15, 2023. This final group includes those that submit annual VAT returns.
Last set of monthly/quarterly VAT-registered enterprises have till October 2022 to migrate to MTD VAT return submission. By November 7th, 2022, all remaining UK VAT-registered businesses that are not yet using the MTD for the VAT return reporting channel must sign up and make the switch.
Effective date: 15 May 2023