Digital Records for VAT – HMRC Guidance published

9th April 2019


From 1 April 2019, most businesses with a taxable turnover above £85,000 are required to follow the rules for Making Tax Digital for VAT.  As a result, HMRC has published new guidance on record keeping, which  explains what records a business needs to keep digitally if it has signed up for Making Tax Digital for VAT. The guidance explains:


  • How to keep digital records; and
  • The business records you must keep, including guidance on the records relating to:
    • Supplies a business makes;
    • Supplies a business receives;
    • Making a reverse charge supply;
    • Businesses that operate a VAT scheme.


You can view the guidance at


Disclaimer - All information in this post was correct at time of writing.
Other Blogs