VAT Returns

A VAT return summarises the VAT you have charged (output tax) and the VAT you have been charged (input tax) over a period, typically a quarter. In the UK, VAT-registered businesses must file returns digitally through HMRC's Making Tax Digital (MTD) service. Ayiza lets you do this directly from the platform.

Connecting to HMRC

Before you can view obligations or submit returns, you must authorise Ayiza to act on behalf of your company with HMRC.

1. Go to Tax & Compliance > HMRC Company Code Connection.
2. Select the company code you want to connect.
3. Click Initiate Connection. You will be redirected to the HMRC sign-in page.
4. Sign in with your HMRC Government Gateway credentials and grant access.
5. Once authorised, Ayiza stores a secure token for that company code. The connection remains valid until you revoke it or the token expires.

hinweis

Each company code needs its own HMRC connection. If you manage multiple companies, repeat this process for each one.

Viewing your VAT obligations

VAT obligations are the filing periods that HMRC expects you to submit returns for. To view them:

1. Go to Tax & Compliance > VAT Obligations.
2. Select the company code and a date range.
3. Ayiza retrieves the obligations directly from HMRC and shows each period with its start date, end date, due date, and status (open or fulfilled).

Use this view to check which periods still need a return and when the deadline is.

Preparing a VAT return

A VAT return in Ayiza is created against a specific company code and declaration date:

1. Go to Tax & Compliance > VAT Returns and click Create.
2. Choose the company code and set the declaration date (this corresponds to the period end date of the obligation).
3. Ayiza creates the return in Draft status.

Assigning Tax Register lines

The amounts on your VAT return come from the Tax Register. Each Tax Register line that falls within the return period needs to be assigned:

• Open the Tax Register Lines view and filter by company code, financial period, and whether the line is already included in a tax declaration.
• Assign the relevant lines to the declaration date of your return.
• Once assigned, the line is marked as included and its amounts flow into the return.

Reviewing the nine VAT boxes

The VAT return in Ayiza displays the standard nine boxes required by HMRC:

Box	Description
Box 1	VAT due on sales and other outputs
Box 2	VAT due on acquisitions from other EC member states
Box 3	Total VAT due (Box 1 + Box 2)
Box 4	VAT reclaimed on purchases and other inputs
Box 5	Net VAT to pay or reclaim (Box 3 - Box 4)
Box 6	Total value of sales and other outputs (excluding VAT)
Box 7	Total value of purchases and other inputs (excluding VAT)
Box 8	Total value of supplies to other EC member states (excluding VAT)
Box 9	Total value of acquisitions from other EC member states (excluding VAT)

Review these figures carefully before submitting. They are calculated from the assigned Tax Register lines.

Submitting to HMRC

Once you are satisfied with the figures:

1. Open the VAT return.
2. Click Submit to HMRC.
3. Ayiza sends the return to HMRC via the Making Tax Digital API.
4. If HMRC accepts the submission, you will receive a receipt with a processing date and charge reference number.

After submission, the return status changes from Not Submitted to Submitted. The receipt ID, timestamp, and form bundle number from HMRC are stored on the return for your records.

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Once a VAT return has been submitted, it cannot be edited. Make sure all Tax Register lines are correctly assigned and the box values are accurate before you submit.

Status tracking

Status	Meaning
Not Submitted	The return is in draft. You can still edit it and assign Tax Register lines.
Submitted	The return has been sent to HMRC and accepted.

VAT liabilities and payments

After submitting returns, you can track what you owe and what has been paid:

• VAT Liabilities (Tax & Compliance > VAT Liabilities) -- Shows the amounts HMRC expects you to pay for each period, based on your submitted returns. Select a date range to view liabilities for a specific window.
• VAT Payments (Tax & Compliance > VAT Payments) -- Shows payments that HMRC has recorded against your VAT account. This helps you reconcile what has been settled.

Both views retrieve data live from HMRC, so the information is always up to date.

Tips

• Check the Tax Register before submitting. Filter Tax Register lines by company code and period. Any line that is not yet assigned to a declaration will be excluded from the return.
• Use the VAT Obligations view to confirm which periods are still open and when they are due.
• Set up your VAT codes correctly. The accuracy of your return depends on the indirect tax codes applied to your accounting documents. See Essential Setup for guidance on configuring tax codes.
• Keep your HMRC connection active. If the token expires, you will need to re-authorise before submitting or viewing obligations.