How to View VAT Obligations

From an HMRC perspective, a VAT Obligation represents the requirement to submit a VAT return. Navigator's Making Tax Digital (MTD) platform allows users to view, track, and manage these obligations efficiently. This guide explains how to use the View Obligations feature to monitor outstanding and fulfilled VAT returns.

Steps to View VAT Obligations

1. Access the Making Tax Digital Platform

1. Navigate to:
   Accounts > VAT Return.
2. Click on the "Making Tax Digital" option.

2. Use the View Obligations Feature

1. Select "View Obligations":

   • This menu option is located at the top of the MTD interface.

2. Enter a Date Range:

   • Specify the range for the obligations you want to view.
   • Note: The date range can only extend up to 1 year into the past.

3. Choose Obligation Types:

   • Select one of the following:
     • Outstanding: Displays unfulfilled obligations.
     • Fulfilled: Displays completed obligations.
     • All: Displays both outstanding and fulfilled obligations.

4. Retrieve Obligations:

   • Click Retrieve to load obligations for the specified period.
   • Note: Current obligations will automatically display without needing to click Retrieve.

Information Displayed

• VAT Period Dates:
  • Shows the start and end dates for the VAT return periods.
• Due Date:
  • Indicates the final date by which the VAT return must be submitted.
• Status:
  • O (Outstanding): Obligation is not yet fulfilled.
  • F (Fulfilled): VAT return has been submitted.
• Date Received:
  • Displays the submission date for fulfilled obligations.

Reviewing Submitted VAT Returns

• To view details of a submitted VAT return:
  • Click on any Fulfilled line to open the corresponding submission details.

Key Notes

• Non-MTD Obligations:
  • Only obligations under the Making Tax Digital scheme will appear in this report.
• Error Messages:
  • If no obligations are available within the specified date range, an error will be displayed.

Scenarios Where This Process is Useful

• Checking upcoming VAT return deadlines to ensure compliance.
• Verifying the status of previously submitted VAT returns.
• Reviewing historical obligations for audit or reporting purposes.