Making Tax Digital for VAT requires VAT-registered businesses to keep digital records and file returns through compatible software. Self-billed invoices are part of those records: keeping them digitally, with the VAT clearly broken down, gives you the audit trail MTD expects. Apex Billing produces VAT-return-ready figures you can carry into your MTD process.
Key points
- MTD requires digital VAT records and software filing.
- Self-billed invoices form part of those digital records.
- Apex Billing gives VAT-return-ready figures, including reverse charge.
Digital records
Under MTD, your VAT records — including self-billed purchase invoices and the VAT on them — must be kept digitally. Producing self-billed invoices in software rather than on paper keeps you aligned with that requirement.
Getting to the VAT return
Apex Billing summarises the net, VAT and reverse-charge figures for a period, which you use to complete your VAT return in your MTD-compatible software. Reverse-charge entries are shown so both the output and input sides are clear.
This is general information, not tax advice — confirm your own position with your accountant or HMRC (see VAT Notice 700/62 on self-billing).