Submitting online VAT returns

Source: HM Revenue & Customs | | 17/08/2012

VAT Returns must be submitted online and payment must be made electronically for accounting periods beginning on or after 1 April 2012. This measure applies to virtually all VAT registered businesses in the UK.

Since 1 April 2010, all VAT registered businesses with a turnover exceeding £100,000 and all newly VAT registered businesses had been required to file VAT returns and make payments online. VAT registered businesses who were VAT registered before 1 April 2010 and had a turnover of less than £100,000 were able to continue filing paper VAT returns. HMRC is currently writing to businesses that have not yet signed up for VAT online services reminding them to do so as soon as possible to ensure that they are able to meet the online filing requirements. Businesses with a VAT stagger period from May – July 2012 must submit online VAT returns by 7 September 2012.

VAT registered businesses can file VAT returns using either HMRC's free online software or using commercially produced software. In either case, businesses must have already registered and enrolled for the VAT Online service in order to submit a VAT Return online.


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