8.  My business doesn't use digital software, we use Excel and paper.  How will it impact me?

From the 1st of April 2019 it will become mandatory to keep your records digitally and submit your VAT returns to HMRC using MTD enabled software. 

Whilst a spreadsheet is a valid digital record, you will need to ensure that this is either API enabled (can submit your VAT return to HMRC via an API link) or it has a digital link to other MTD enabled software.

9.  What is a digital link?

Broadly a digital link allows data to be imported/ exported between programs without the need for manual intervention.