Submitting online VAT returns
The phasing out of paper VAT returns has begun with effect from 1 April 2010. From this date, all VAT registered businesses with a turnover exceeding £100,000 and all newly VAT registered businesses are required to file VAT returns and make payments online.
VAT registered businesses can file VAT returns using HMRC’s free online software or using commercially produced software. In either case, businesses should have already registered and enrolled for the VAT Online service in order to submit a VAT Return online.
Businesses that have not yet registered should ensure they do so as soon as possible to ensure that they are able to meet the new online filing requirements.
VAT registered businesses with a turnover of less than £100,000 currently have the option to continue filing paper returns. This will be reviewed prior to 2012. Note that all newly VAT registered businesses will be required to file online regardless of the turnover amount.