Making Tax Digital is designed to help businesses eliminate common errors and save time managing their tax affairs. It is compulsory for all VAT registered businesses from 1st April 2022.
The ‘Making Tax Digital for VAT’ regime requires you to maintain business records digitally for VAT purposes in what is known as ‘functional compatible software’ and also to file your VAT returns using digital methods. This means that some kind of electronic record keeping system must be used.
Making Tax Digital for VAT – GOV.UK (www.gov.uk)
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Making Tax Digital-compatible software