On July 13th, 2018, the Tax service of Great Britain issued a Notice on VAT No. 700/22, which explained the rules of application of the system of electronic quarterly tax reporting on VAT.
All companies whose income is more than 85, 000 GBP, shall be obliged to send the VAT Declaration electronically using third-party software. Records of all transactions must also be kept electronically.
Provided that all entries in the program are updated, the company has the right to apply for a tax deduction and receive confirmation immediately in this program.
On materials of the following website: https://www.gov.uk/government/publications/vat-notice-70022-making-tax-digital-for-vat/vat-notice-70022-making-tax-digital-for-vat
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