United Kingdom Six month deferral period (to 1 October 2019) for MTD for certain businesses including VAT groups, overseas traders and those who make payments on account 17 October 201896 views1 min read Source: gov.uk See also: VATlive Reporting / Compliance SAF-T (Standard Audit File for Tax) ECJ Case C-153/17 (Volkswagen) – Judgment – Deduction of input VAT on mixed supplies – Hire-purchase agreements Minister dashes hopes for delay to digital VAT plans