The initial “soft landing period” for MTD for VAT comes to an end on 31 March 2021. After this date businesses will need to ensure that they have digital links between all parts of their software programs and products. The use of “cut and pasting” or “copy and pasting” data will no longer be accepted for VAT return periods beginning on or after 1 April 2021, although importing of a .csv file, for instance, is still allowed. Please speak to your usual Ensors contact to ensure you are compliant with the new rules.

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