Your audit trail
Every VAT submission is recorded with a full, MTD-compliant audit trail.
Last updated 10 July 2026.
Making Tax Digital requires a clear digital record from your source data through to the figures you submit. Kontala keeps this for you automatically.
What is recorded
- Each submission, with its period, box figures, and HMRC receipt reference.
- The date and time it was sent.
- The digital link from your transactions to each VAT box, so you can trace any figure back to the records behind it.
Where to find it
Open Filing → History to see every return you have submitted through Kontala. Select any return to view its figures and drill down to the transactions that make it up.
This record is helpful if HMRC ever queries a return, and it means you are keeping VAT records digitally as MTD requires. Read HMRC's overview of Making Tax Digital for VAT.