UK Business & TaxUK Tax Compliance

Making Tax Digital Is Expanding — Is Your POS System Ready?

17 May 2026·Updated Jun 2026·8 min read·GuideIntermediate
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In this article
  1. What Making Tax Digital actually requires
  2. What AskBiz POS does for MTD compliance
  3. VAT settings: standard, reduced, and zero-rated
  4. The audit trail: what HMRC inspectors look for
  5. What Making Tax Digital for Income Tax means for small businesses
Key Takeaways

Making Tax Digital now requires all VAT-registered businesses to keep digital records and submit returns using compatible software. AskBiz POS has a built-in MTD VAT export button that generates a compliant period report in one click. No spreadsheet. No accountant needed for basic filing. Every transaction automatically feeds the VAT record.

  • What Making Tax Digital actually requires
  • What AskBiz POS does for MTD compliance
  • VAT settings: standard, reduced, and zero-rated
  • The audit trail: what HMRC inspectors look for
  • What Making Tax Digital for Income Tax means for small businesses

What Making Tax Digital actually requires#

Making Tax Digital for VAT (MTD for VAT) has been mandatory for all VAT-registered businesses in the UK since April 2022. The requirement has three components: digital record-keeping (VAT records must be kept in compatible digital software, not spreadsheets), digital links between systems (data cannot be manually re-entered between systems), and digital submission (VAT returns must be submitted directly from compatible software to HMRC). A business still using a cash register, a manual spreadsheet, or a non-compatible POS system is not MTD compliant — even if they file their returns correctly.

What AskBiz POS does for MTD compliance#

Every transaction recorded through AskBiz POS automatically creates a digital VAT record — the transaction amount, the VAT rate applied, the VAT amount, and the period. At the end of any VAT period, clicking the MTD VAT button on the dashboard generates a compliant period report: output tax, input tax, net VAT payable, the nine boxes required by HMRC. This report can be reviewed, confirmed, and used to complete the VAT return through HMRC's Making Tax Digital portal or a compatible accountancy package.

VAT settings: standard, reduced, and zero-rated#

UK VAT applies at different rates depending on the product or service: 20% standard rate, 5% reduced rate (certain domestic energy, children's car seats, stop-smoking aids), and 0% for zero-rated items (most food, children's clothing, books). AskBiz POS allows each product in inventory to be assigned a VAT rate. When a sale is processed, the correct rate is applied automatically. Mixed transactions (a basket containing 20%, 5%, and 0% items) are calculated correctly. The VAT report separates all three rates for accurate return completion.

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The audit trail: what HMRC inspectors look for#

HMRC has the right to inspect business records for up to 4 years (6 years in fraud cases). Making Tax Digital requires that the digital records used for VAT are kept in a format that can be provided to HMRC on request. AskBiz maintains an immutable transaction audit trail — every sale, refund, and amendment with timestamp, cashier, amount, and VAT breakdown. Amendments are logged rather than deleted, so the original record is preserved. This satisfies HMRC's record integrity requirements.

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What Making Tax Digital for Income Tax means for small businesses#

MTD is expanding beyond VAT. MTD for Income Tax Self Assessment (MTD ITSA) will require self-employed individuals and landlords with annual income above £50,000 to use MTD-compatible software from April 2026, extending to those with income above £30,000 from April 2027. This means sole traders who use AskBiz POS for their business will need their sales data to flow into MTD-compatible income tax software. AskBiz export functionality provides the transaction data in formats compatible with major accountancy packages.

People also ask

Does AskBiz POS support Making Tax Digital?

Yes. AskBiz POS maintains digital VAT records for every transaction and generates MTD VAT period reports directly from the dashboard. The MTD VAT export button produces the nine-box VAT return data required by HMRC.

What happens if my POS is not MTD compliant?

Non-compliance with MTD for VAT can result in penalties from HMRC. The initial failure to comply penalty is £400 per return. Continued non-compliance attracts further penalties. HMRC has been progressively stricter about enforcement since 2022.

Can AskBiz submit VAT returns directly to HMRC?

AskBiz generates the compliant VAT period data. Direct submission to HMRC is completed through HMRC's MTD portal or a connected accountancy package such as Xero or QuickBooks using the exported data.

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