Do you understand what the changes to the end of the soft landing period for VAT MTD will mean for you? If you are still using the manual entry HMRC VAT submission portal, then you are still non-compliant and really should take action now. If you are using bridging software, then the data flowing into that bridging software must be a flow of electronic data from the point of initial input of invoices and receipts to the final totals flowing to HMRC via the bridging facility.
This post highlights a compliance risk with VAT Making Tax Digital ("MTD") implementation which some mandatory submission registrations have been caught out with in the initial implementation cycles. This post is prepared for all those VAT Registrations whose enrolment was deferred until periods beginning 1 October 2019, which includes VAT groups, trusts, local authorities, public companies, payments on account and various other. VAT registrations are not auto-enrolled into t