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Most VAT registered businesses with a taxable turnover above £85,000 must follow the rules for Making Tax Digital for VAT.

The records you need to keep are the same as any VAT registered business, but you’ll need to keep some of them digitally.

You do not need to keep a digital record of:

• anything that is not needed for your VAT Return
• any adjustments of VAT due

How to keep digital records

You can use any digital product to keep your records, including:

• the software you use to submit your return
• spreadsheets
• other software or digital products

Your digital records are used to make up the VAT return you submit using compatible software.

Using more than one product to keep records

If you use more than one product to keep your digital records, you’ll need to digitally link them together.

A digital link is a transfer or exchange of data between the products you use to keep your records. You can create digital links by doing things like:

• linking cells in spreadsheets
• emailing records to your agent
• putting records on a portable device to give to your agent
• importing and exporting XML and CSV files
• downloading and uploading files

You must have digital links between the products you use by 31 March 2020, unless HMRC sent you a letter to tell you that you’re in the deferral group. If you’re in the deferral group, you must have digital links between the products you use by 30 September 2020.

You can find further guidance on keeping digital records for Making Tax Digital for VAT here.