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title: VAT (MTD) End-to-End Service Guide | ||
title: Making Tax Digital (MTD) Income Tax end-to-end service guide | ||
weight: 1 | ||
description: Software developers, designers, product owners or business analysts. Integrate your software with VAT API for Making Tax Digital. | ||
--- | ||
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# VAT (MTD) end-to-end service guide | ||
# Making Tax Digital (MTD) Income Tax end-to-end service guide | ||
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Version 6.0 issued 6 February 2019 | ||
Version 2.0 issued XX August 2019 | ||
*** | ||
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This guide explains how you can integrate your software with our APIs to submit VAT returns under Making Tax Digital for VAT. It shows how the APIs fit into various end-to-end user journeys. It is intended to help software developers, designers, product owners or business analysts understand how your software needs to interact with HMRC systems. | ||
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## Overview | ||
<!-- Section owner: MTD Programme --> | ||
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VAT (MTD) requires VAT registered businesses with taxable turnover above the VAT registration threshold to: | ||
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* keep records in digital form | ||
* file their VAT Returns using software (via our [VAT (MTD) API](https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/)) | ||
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The frequency of submitting a VAT Return (annually, quarterly or monthly) does not change under MTD. | ||
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For more details see [VAT Notice 700/22](https://www.gov.uk/government/publications/vat-notice-70022-making-tax-digital-for-vat). In particular, [section 7](https://www.gov.uk/government/publications/vat-notice-70022-making-tax-digital-for-vat/vat-notice-70022-making-tax-digital-for-vat#examples-of-where-a-digital-link-is-required) shows the various options for software integration. | ||
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## End-to-end user journeys | ||
<!--- Section owner: MTD Programme ---> | ||
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These journeys show examples of use. Journeys for businesses and agents are broken down into: | ||
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* [VAT (MTD) set up activities](documentation/set-up.html#set-up) | ||
* [retrieving VAT (MTD) obligations, submitting returns and paying bills](documentation/obligations.html#obligations-and-returns) | ||
* [paying VAT (MTD) penalties and interest or appealing](documentation/penalties.html#penalties-and-appeals) | ||
* [VAT (MTD) close down activities](documentation/close-down.html#close-down) | ||
This service guide is to help software designers and vendors understand how their software fits in with HMRC APIs. | ||
It covers elements of the service delivered by HMRC to show how the Income Tax end-to-end service works. | ||
Product owners, developers and business analysts can also use this guide to learn more about Making Tax Digital for Income Tax Self Assessment (ITSA). | ||
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## Related API documentation | ||
<!--- Section owner: MTD Programme ---> | ||
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* [VAT (MTD) REST API](https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0) | ||
* [VAT (MTD) Income Tax REST API](https://developer.service.hmrc.gov.uk/api-documentation/docs/api?filter=income-tax) | ||
* [Create Test User API](https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/api-platform-test-user/1.0) | ||
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## Changelog | ||
<!--- Section owner: MTD Programme ---> | ||
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### Version 6.0 | ||
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6 February 2019 | ||
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What changed: | ||
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* [Added documentation for Retrieve VAT liabilities endpoint](documentation/obligations.html#view-vat-liabilities) | ||
* [Added documentation for Retrieve VAT payments endpoint](documentation/obligations.html#view-vat-payments) |