MTD for VAT: key dates for your business

MTD for VAT roadmap

Making Tax Digital deadlines for VAT are the same as standard VAT returns, so you don’t have to change the dates that you usually file and pay your taxes.

This means businesses must file their first MTD return for the VAT quarter starting on or after 1 April 2022.

The schedule below shows the dates that MTD VAT returns must be filed by and when the payments need to be made to HMRC:

• Businesses with a VAT period ending 31 March 2022 must file their first MTD return for the quarter starting 1 April 2022. The filing and payment due date of this return is August 7 2022.
• Businesses with a VAT period ending 30 April 2022 must file their first MTD return for the quarter starting 1 May 2022. The filing and payment due date of this return is September 7 2022.
• Businesses with a VAT period ending 31 May 2022 must file their first MTD return for the quarter starting 1 June 2022. The filing and payment due date of this return is October 7 2022.

If you are unsure of the date your first MTD return is due, check the filing deadline in the VAT account section on HMRC’s website or contact your accountant or bookkeeper if they file returns on your behalf.