Vintro Pro Knowledge base · VAT & admin

Making Tax Digital: what changes for second-hand dealers?

Since 6 April 2026, a sole trader with more than £50,000 turnover sends HMRC an update every quarter, from software. In 2027 the line drops to £30,000, in 2028 to £20,000.

Written by Griet Coussement, founder of Vintro Pro and Vintiques Export

Which rules? The United Kingdom only. Making Tax Digital is an HMRC scheme. It does not exist in Belgium, the Netherlands or France.

MTD for VAT works through Odoo. Odoo sends your VAT return to HMRC itself, with the button “Send to HMRC”. Vintro Pro passes every sale to Odoo, piece by piece. How it works

Four times a year, a short update to HMRC, from software. That is Making Tax Digital for Income Tax.

It is for sole traders and landlords. Your tax return stays: you still file it by 31 January. What changes is that you keep your records digitally and send your totals four times a year.

📅 4 updates a year 💻 software, not paper 🇬🇧 UK only

Does it apply to you, and when?

When do you start?

  1. over £50,000 6 April 2026 on your 2024–25 return
  2. over £30,000 6 April 2027 on your 2025–26 return
  3. over £20,000 6 April 2028 on your 2026–27 return

🧮 Do I have to? Check it

Enter the turnover from your tax returns, before expenses. Business and property together.

Only if you are already registered for Self Assessment and have filed a return. HMRC looks at your latest return again every year. This is a tool, not a tax return.

What do you do every quarter?

You send totals per category: sales, stock bought, costs. HMRC does not see your individual receipts or invoices.

1st update7 Aug6 April – 5 July
2nd update7 Novto 5 October
3rd update7 Febto 5 January
4th update7 Mayto 5 April

Then your tax return, as always: by 31 January.

Prefer calendar quarters (1 April – 30 June and so on)? You may, with the same deadlines. Choose it in your software before your first update.

And your margin scheme?

That is VAT, not Income Tax. If you are VAT-registered, MTD for VAT has applied to you since April 2022. For dealers, it holds good news.

Where Vintro Pro helps

MTD asks for digital figures. A dealer works piece by piece. Vintro Pro turns the one into the other.

Every piece, digitalPurchase price, date, proof of purchase and selling price per piece. In pounds.MTD → your digital records
Your margin per pieceYour stock book with the margin on every piece. HMRC allows paper, but this way you retype nothing.MTD → §3.8: margin scheme records
Totals per periodPick a period and the app works out your margin VAT. With a PDF for your accountant.MTD → your quarterly figures
MTD for VAT through OdooVintro Pro sends your sales to Odoo. Odoo sends your VAT return to HMRC, with one button. Xero works too. Another package? Ask about a connection, or download your invoices as a CSV file.MTD → digital linkTry Odoo free Ask about a connection

How it works: Vintro Pro keeps your figures, piece by piece, and passes them to Odoo. Odoo sends your VAT return to HMRC. You retype nothing.

Late? The penalty points

2026–27: no points for a late updateA late tax return does get a point.

After that: one point per missed deadlineEvery quarterly update and every return counts.

4 points = £200And another £200 for every deadline you miss after that.

And in Belgium, the Netherlands or France?

Making Tax Digital does not exist there. The closest thing is mandatory e-invoicing.

BE does not exist

HMRC scheme. Closest: e-invoicing over Peppol, mandatory since 1 January 2026.

NL does not exist

HMRC scheme. No mandatory e-invoicing between businesses either.

FR does not exist

HMRC scheme. Closest: e-invoicing, receiving from 1 September 2026.

UK every quarter, from software

over £50,000 since April 2026; £30,000 in 2027; £20,000 in 2028

Making Tax Digital is an HMRC scheme and applies in the UK only. UK: gov.uk, checked on 7 November 2026. Belgium and France: see e-invoicing and Peppol in the four countries, with the sources per country.

Frequently asked questions

Can I do Making Tax Digital through Odoo?

Yes, for VAT. Odoo's UK accounting module sends your VAT return to HMRC, with the button “Send to HMRC”. Vintro Pro passes every sale to Odoo, so you retype nothing. For the quarterly Income Tax updates, Odoo has no button of its own: you need an extra app or your accountant.

When do I have to start with Making Tax Digital?

If your qualifying income was over £50,000 on your 2024–25 tax return, you have had to use it since 6 April 2026. Over £30,000 on your 2025–26 return: from 6 April 2027. Over £20,000 on your 2026–27 return: from 6 April 2028.

What counts as qualifying income?

Your self-employment and property turnover added together, before expenses. Wages, dividends from your own company and your share of partnership profit do not count.

Do my margin scheme records have to be digital?

Not all of them. Under MTD for VAT, the extra margin scheme records and the calculation of the margin VAT do not need to be digital, but you must still keep them (VAT Notice 700/22, §3.8). The sale itself, with its date, value and VAT rate, is kept digitally.

What happens if I send a quarterly update late?

In the 2026–27 tax year HMRC gives no penalty points for late quarterly updates; a late tax return still gets one. After that, every missed deadline is one point, and at 4 points you pay £200.

Does Making Tax Digital exist in Belgium, the Netherlands or France?

No. Making Tax Digital is an HMRC scheme and applies in the United Kingdom only. The closest thing in Belgium and France is mandatory e-invoicing; the Netherlands has no such obligation between businesses.

Sources — gov.uk: Check if you're eligible for Making Tax Digital for Income Tax (last updated 26 March 2026); Work out your qualifying income (11 September 2026); Use Making Tax Digital for Income Tax: Send quarterly updates and Using it for the first time (16 October 2026); Penalties for Making Tax Digital for Income Tax (30 March 2026); Get ready for MTD: an agent toolkit (2 November 2026); HMRC, VAT Notice 700/22 Making Tax Digital for VAT, §3.3 and §3.8. Checked on gov.uk on 7 November 2026. This is an explanation, not tax advice.

Every purchase and sale per piece, digitally?

Vintro Pro keeps every purchase and sale per piece and passes them to Xero or Odoo. Odoo sends your VAT return to HMRC. Vintro Pro itself sends nothing to HMRC.