UUÂãÁÄÖ±²¥

Who must submit an electronic VAT return?

All businesses are required to submit an electronic VAT return, with the exception of the following, who are exempted from being required to submit an electronic VAT return:

1. •

   where it is not possible for the business to use a computer to submit its returns, for reasons of age, disability or remoteness of location

2. •

   where HMRC is satisfied that the business is run by practising members of a religious society, whose beliefs prevent them from using computers

3. •

   where the business is subject to an insolvency procedure; however, if the business has