When Do You Need To Start?
Most businesses and organisations within the scope of Making Tax Digital will have to submit VAT returns from compatible software from the start of their first full VAT period starting on or after 1 April 2019.
Quarterly VAT Periods
The relevant dates for businesses starting MTD from 1 April 2019 that file VAT quarterly are:
* If making payments electronically, otherwise 31 July, 31 August, and 30 September.
Monthly VAT periods
For businesses on monthly VAT periods, the first mandatory MTD VAT period will be 1 April - 30 April 2019, with a submission deadline of 7 June or 31 May 2019, depending on whether you pay electronically or otherwise.