1. Country-Specific Features
  2. United Kingdom Help Topics
  3. United Kingdom Tax Topics For Accounts Without SuiteTax
  4. United Kingdom VAT100 Tax Report
  5. Making Tax Digital for VAT
  6. Submitting an MTD VAT Return in a CSV File

Submitting an MTD VAT Return in a CSV File

Note:

This topic is for NetSuite accounts that use the Tax Reports (International) page to generate the United Kingdom VAT100 Return. If you are using the Country Tax Report page, see Making Tax Digital.

Overview

The Making Tax Digital for VAT feature supports submission of United Kingdom VAT100 Return in a CSV file.

If you are in a VAT group or maintaining VAT records in multiple systems, you can consolidate your VAT reports and make adjustments in a spreadsheet. The final VAT Return must be saved as a CSV file (.csv) and then submitted to HMRC. To know the guidelines in creating a consolidated VAT100 Return in CSV file format, see Guidelines in Creating a VAT100 Return CSV File.

Note:

The values in the CSV VAT Return are not posted in the General Ledger and not included on the VAT Return form in NetSuite. VAT reports submitted through a CSV will not have a drilldown on the VAT Return form.

Guidelines in Creating a VAT100 Return CSV File

In creating a CSV file for VAT100 Return online submission to HMRC, follow these guidelines:

  • Consolidate your VAT report spreadsheets and make adjustments in a single workbook.

    For information on exporting your VAT100 Return to Excel, see Exporting a United Kingdom VAT Return to Excel.

    A Sample MTD CSV Worksheet is available in the MTD CSV folder of your File Cabinet. This is only a sample workbook and does not reflect the final CSV file. However, you may also use this as a template. To access the Sample MTD CSV Worksheet, go to Documents > File > File Cabinet > SuiteBundles > Bundle 43003 > MTD CSV folder > Sample MTD CSV Worksheet.

  • The final VAT Return sheet must be the first tab on your workbook, followed by sheets of your VAT reports from other sources and adjustments.

  • Generate the values on the final VAT Return sheet by using formulas that source other sheets in the workbook.

  • Do not enter the final VAT Return values manually.

  • Do not transfer the final VAT Return values by using the Copy and Paste commands.

  • The values in your worksheets must be in sterling pound (GBP).

  • Ensure that the VAT Registration Number (VRN) in your workbook is the same as the VRN in the Setup subtab. Do not enter the VRN or any of the information configured on Setup, like the VAT Reporting Period, From, and To fields, on the VAT Online Configuration custom record. If you are submitting a VAT report for a subsidiary, you may enter the subsidiary’s VRN on the Setup subtab. For more information, see Setting Up United Kingdom MTD CSV File Submission.

  • Save your workbook as a CSV file (.csv) for online submission to HMRC and keep a copy of your workbook as an Excel file for a clear audit trail.

    Note:

    The CSV file type only saves the active sheet. Make sure that the final VAT Return sheet is open when you are saving the file as a CSV.

Setting Up United Kingdom MTD CSV File Submission

The Setup subtab displays by default on the United Kingdom MTD Submit Via CSV page. You must fill out and update the required fields every time you submit a CSV file to MTD.

To set up your United Kingdom MTD CSV file submission:

  1. Go to Reports > VAT/GST > United Kingdom MTD Submit Via CSV.

  2. In the United Kingdom MTD Submit Via CSV page, click the Setup subtab.

  3. Click Edit.

  4. In the VAT Registration No. field, enter your organization’s U.K. VAT registration number. This field must match the VAT Registration Number (VRN) in the CSV file.

  5. On the VAT Reporting Period dropdown list, select your organization’s VAT Reporting Period based on its registration with HMRC:

    • By Quarter – You submit a VAT Return every three months.

    • By Month – You submit a VAT Return every month.

    • Custom – Your reporting period is neither monthly nor quarterly but does not exceed a 12-month period.

  6. On the From and To dropdown lists, select the starting and ending period reported in the CSV file.

    Note:

    The selected period must match the frequency of the VAT Reporting Period. If you selected Custom as VAT Reporting Period, the starting and ending period must not exceed 12 months.

  7. Click Save.

Submitting a United Kingdom VAT100 Return CSV File

In MTD for VAT, you can submit a CSV file of your final VAT100 Return.

To submit a United Kingdom VAT100 Return in a CSV file:

  1. Go to Reports > VAT/GST > United Kingdom MTD Submit Via CSV.

  2. The United Kingdom MTD Submit Via CSV page appears and displays the following subtab options: Setup, Submit CSV and Submission History.

    Note:

    Ensure that you have properly set up the necessary information required in the Setup submenu. For more information, see Setting Up United Kingdom MTD CSV File Submission.

    Important:

    Before making a submission, ensure that the VAT Registration Number (VRN) in the CSV file matches the VRN in the Setup page.

  3. Click the Submit CSV subtab to select and upload the CSV file for submission.

  4. On your browser, click Browse (for Mozilla Firefox) or Choose File (for Google Chrome) and upload the CSV file that you want to submit.

    Note:

    A Sample MTD CSV Worksheet is available in the MTD CSV folder of your File Cabinet. This is only a sample workbook and does not reflect the final CSV file. However, you may also use this as a template. To access the Sample MTD CSV Worksheet, go to Documents > File > File Cabinet > SuiteBundles > Bundle 43003 > MTD CSV folder > Sample MTD CSV Worksheet.

    Important:

    Your file must have a .csv file extension and follows NetSuite’s recommended format. For more information, see Guidelines in Creating a VAT100 Return CSV File.

  5. Click Submit to proceed with the online submission of your CSV file to HMRC.

    Note:

    You do not need to flag tax periods as reported in U.K. VAT100. MTD automatically marks reported tax periods as submitted. You will not be able to resubmit a VAT100 return with the same tax period to HMRC.

  6. On the popup window, check the Final and Correct box to finalize the VAT Return.

  7. Click Submit. The page redirects to the HMRC website.

  8. In the HMRC website, click Continue to grant authority to NetSuite and connect your account to HMRC.

    Note:

    If you are not redirected to the HMRC website after clicking Submit, check your browser settings and ensure that popups coming from NetSuite are not blocked.

  9. On the HMRC Sign in page, enter your User ID and Password and click Sign In.

  10. Click Grant Authority to allow NetSuite to interact with HMRC on your behalf and continue with the MTD VAT100 submission.

    Logging in HMRC is done only once at every session. Logging out of NetSuite ends the connection with HMRC.

  11. Check your email for the result of your VAT100 Return CSV file submission to HMRC.

    If the submission is successful, a confirmation receipt will be sent to your email.

    If the submission failed, a notification will be sent to your email. Check the details of the error message on the Submission History subtab page. For more information, see Viewing Submission History of United Kingdom MTD CSV Files.

Watch the following video for a quick tutorial on how to consolidate VAT returns in a CSV file:

To generate and submit a United Kingdom VAT100 Return form instead of submitting a CSV file, refer to Submitting MTD VAT Returns to HMRC.

Related Topics:

Viewing Submission History of United Kingdom MTD CSV Files
Viewing Previously Submitted MTD VAT Returns
Viewing the MTD VAT Return Submission History
Exporting a United Kingdom VAT Return to Excel
Sending of MTD Anti-Fraud Headers
Making Tax Digital for VAT Overview and Setup
Handling MTD VAT Return Submission Errors
Submitting MTD VAT Returns to HMRC

General Notices