Once you've registered for Making Tax Digital (MTD) with HM Revenue & Customs (HMRC) you need to submit your VAT Return via MTD compliant software. If you haven't registered yet for MTD, from April 2021 HMRC stopped accepting electronic VAT returns via the legacy XML gateway. Businesses that are voluntarily registered for VAT and that previously used the XML gateway need to either register and start using MTD for VAT or revert to manual VAT returns. However MTD for VAT becomes mandatory for voluntary filers from April 1 2022.
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