Submitting online VAT returns

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

All VAT registered businesses are required to submit their VAT return electronically unless they are covered by one of the exemptions explained below (in practice, the application of the exemptions is limited). If a business is legally required to submit an electronic return and it renders a paper VAT return, it may incur a penalty. This note should be read in conjunction with the Making Tax Digital ― overview guidance note.

Who must submit an electronic VAT return?

All businesses are required to submit an electronic VAT return, with the exception of the following, who are exempted from being required to submit an electronic VAT return:

•
where it is not possible for the business to use a computer to submit its returns, for reasons of age, disability or remoteness of location
•
where HMRC is satisfied that the business is run by practising members of a religious society, whose beliefs prevent them from using computers
•
where the business is subject to an insolvency procedure; however, if the business has an approved voluntary arrangement online

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