HMRC VAT Notice 700/22 advises that the following records need to be kept in an MTD compliant manner:

Designatory data:

• Business name
• Address of your principle place of business
• VAT registration number
• A record of any VAT accounting scheme used

For each supply you make:

• The time of supply
• The value of the supply
• The rate of VAT charged

For each supply you receive:

• The time of supply
• The value of the supply including any VAT that is not claimable
• The amount of input tax that you will claim.

Your VAT account, including:

• The output tax due on sales
• The output tax due on acquisitions from EU member states
• The tax payable on behalf of your supplier under a reverse charge procedure
• The tax that needs to be paid following a correction or error adjustment
• The input tax claimable from business purchases
• The input tax allowable on acquisitions from EU member states
• The tax reclaimable following a correction or error adjustment
• Any other necessary adjustment required by VAT rules

Find out more about MTD

• Making Tax Digital Help Centre
• Gov.uk - Making Tax Digital for VAT

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