HMRC VAT (Making Tax Digital) API

openapi: 3.1.0
info:
  title: HMRC VAT (Making Tax Digital) API
  description: >-
    The HMRC VAT Making Tax Digital (MTD) API enables VAT-registered businesses
    and agents to submit VAT returns, view VAT obligations, liabilities, and
    payments, in compliance with UK Making Tax Digital requirements. Requires
    OAuth 2.0 authentication and mandatory fraud prevention headers on all requests.
  version: 1.0.0
  contact:
    name: HMRC Developer Hub
    url: https://developer.service.hmrc.gov.uk/
  license:
    name: Open Government Licence v3.0
    url: https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/
externalDocs:
  description: HMRC VAT API Documentation
  url: https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0

servers:
  - url: https://api.service.hmrc.gov.uk
    description: HMRC Production API
  - url: https://test-api.service.hmrc.gov.uk
    description: HMRC Sandbox (test) environment

security:
  - OAuth2UserRestricted: []

tags:
  - name: Liabilities
    description: VAT financial liabilities

  - name: Obligations
    description: VAT return filing obligations
  - name: Payments
    description: VAT payments made to HMRC
  - name: Returns
    description: VAT return submission
paths:
  /organisations/vat/{vrn}/obligations:
    get:
      operationId: getVatObligations
      summary: Retrieve VAT obligations
      description: >-
        Retrieves VAT return filing obligations for the specified VAT Registration
        Number (VRN). Returns periods for which returns must be filed, due dates,
        and status (Open, Fulfilled) within the requested date range.
      tags: [Obligations]
      parameters:
        - name: vrn
          in: path
          required: true
          schema:
            type: string
            pattern: '^\d{9}$'
          description: VAT Registration Number (9 digits)
        - name: from
          in: query
          required: true
          schema:
            type: string
            format: date
          description: Obligation period start date (YYYY-MM-DD), minimum 2017-01-01
        - name: to
          in: query
          required: true
          schema:
            type: string
            format: date
          description: Obligation period end date (must be within 366 days of 'from')
        - name: status
          in: query
          required: false
          schema:
            type: string
            enum: [O, F, A]
            description: "O=Open, F=Fulfilled, A=All (default)"
        - name: Authorization
          in: header
          required: true
          schema:
            type: string
          description: Bearer token (OAuth 2.0)
        - name: Gov-Client-Connection-Method
          in: header
          required: true
          schema:
            type: string
          description: Fraud prevention header – client connection method
        - name: Gov-Vendor-Version
          in: header
          required: true
          schema:
            type: string
          description: Fraud prevention header – vendor application version
      responses:
        '200':
          description: VAT obligations returned
          content:
            application/json:
              schema:
                $ref: '#/components/schemas/ObligationsResponse'
        '400':
          description: Invalid VRN or date range
          content:
            application/json:
              schema:
                $ref: '#/components/schemas/Error'
        '403':
          description: Client not subscribed to MTD VAT
        '404':
          description: No obligations found

  /organisations/vat/{vrn}/returns:
    post:
      operationId: submitVatReturn
      summary: Submit a VAT return
      description: >-
        Submits a VAT return for the specified VRN and period key. The return
        must be for an open obligation. Duplicate submissions are rejected.
        Finalisation is indicated by the 'finalised' field being true.
      tags: [Returns]
      parameters:
        - name: vrn
          in: path
          required: true
          schema:
            type: string
            pattern: '^\d{9}$'
        - name: Authorization
          in: header
          required: true
          schema:
            type: string
        - name: Gov-Client-Connection-Method
          in: header
          required: true
          schema:
            type: string
        - name: Gov-Vendor-Version
          in: header
          required: true
          schema:
            type: string
      requestBody:
        required: true
        content:
          application/json:
            schema:
              $ref: '#/components/schemas/VatReturnRequest'
      responses:
        '201':
          description: VAT return accepted
          content:
            application/json:
              schema:
                $ref: '#/components/schemas/VatReturnConfirmation'
        '400':
          description: Invalid VAT return data
          content:
            application/json:
              schema:
                $ref: '#/components/schemas/Error'
        '403':
          description: Duplicate submission or period is closed
        '404':
          description: VRN not found

  /organisations/vat/{vrn}/returns/{periodKey}:
    get:
      operationId: getVatReturn
      summary: View a submitted VAT return
      description: Retrieves a previously submitted VAT return for the specified period key.
      tags: [Returns]
      parameters:
        - name: vrn
          in: path
          required: true
          schema:
            type: string
            pattern: '^\d{9}$'
        - name: periodKey
          in: path
          required: true
          schema:
            type: string
            pattern: '^\d{2}[A-Z]{2}$'
          description: Period key from the obligation (e.g., "23AA")
        - name: Authorization
          in: header
          required: true
          schema:
            type: string
      responses:
        '200':
          description: VAT return retrieved
          content:
            application/json:
              schema:
                $ref: '#/components/schemas/VatReturn'
        '404':
          description: Return not found

  /organisations/vat/{vrn}/payments:
    get:
      operationId: getVatPayments
      summary: Retrieve VAT payments
      description: Retrieves a list of VAT payments made by the business to HMRC within the specified date range.
      tags: [Payments]
      parameters:
        - name: vrn
          in: path
          required: true
          schema:
            type: string
            pattern: '^\d{9}$'
        - name: from
          in: query
          required: true
          schema:
            type: string
            format: date
        - name: to
          in: query
          required: true
          schema:
            type: string
            format: date
        - name: Authorization
          in: header
          required: true
          schema:
            type: string
      responses:
        '200':
          description: Payment list returned
          content:
            application/json:
              schema:
                $ref: '#/components/schemas/PaymentsResponse'
        '404':
          description: No payments found

  /organisations/vat/{vrn}/liabilities:
    get:
      operationId: getVatLiabilities
      summary: Retrieve VAT liabilities
      description: Retrieves VAT financial liabilities owed by the business to HMRC including amounts due, outstanding balances, and due dates.
      tags: [Liabilities]
      parameters:
        - name: vrn
          in: path
          required: true
          schema:
            type: string
            pattern: '^\d{9}$'
        - name: from
          in: query
          required: true
          schema:
            type: string
            format: date
        - name: to
          in: query
          required: true
          schema:
            type: string
            format: date
        - name: Authorization
          in: header
          required: true
          schema:
            type: string
      responses:
        '200':
          description: Liabilities returned
          content:
            application/json:
              schema:
                $ref: '#/components/schemas/LiabilitiesResponse'

components:
  securitySchemes:
    OAuth2UserRestricted:
      type: oauth2
      description: HMRC OAuth 2.0 Authorization Code grant (user-restricted)
      flows:
        authorizationCode:
          authorizationUrl: https://api.service.hmrc.gov.uk/oauth/authorize
          tokenUrl: https://api.service.hmrc.gov.uk/oauth/token
          scopes:
            write:vat: Submit VAT returns
            read:vat: Read VAT data

  schemas:
    ObligationsResponse:
      type: object
      properties:
        obligations:
          type: array
          items:
            $ref: '#/components/schemas/Obligation'

    Obligation:
      type: object
      properties:
        periodKey:
          type: string
          description: Period identifier (e.g., "23AA")
        start:
          type: string
          format: date
          description: Obligation period start date
        end:
          type: string
          format: date
          description: Obligation period end date
        due:
          type: string
          format: date
          description: Return due date
        status:
          type: string
          enum: [O, F]
          description: "O=Open (not filed), F=Fulfilled (filed)"
        received:
          type: string
          format: date
          description: Date return was received (populated when Fulfilled)

    VatReturnRequest:
      type: object
      required:
        - periodKey
        - vatDueSales
        - vatDueAcquisitions
        - totalVatDue
        - vatReclaimedCurrPeriod
        - netVatDue
        - totalValueSalesExVAT
        - totalValuePurchasesExVAT
        - totalValueGoodsSuppliedExVAT
        - totalAcquisitionsExVAT
        - finalised
      properties:
        periodKey:
          type: string
          description: Period key matching an open obligation (e.g., "23AA")
        vatDueSales:
          type: number
          description: "Box 1: VAT due on sales and other outputs"
        vatDueAcquisitions:
          type: number
          description: "Box 2: VAT due on acquisitions from EC member states"
        totalVatDue:
          type: number
          description: "Box 3: Total VAT due (Box 1 + Box 2)"
        vatReclaimedCurrPeriod:
          type: number
          description: "Box 4: VAT reclaimed on purchases"
        netVatDue:
          type: number
          description: "Box 5: Difference between Box 3 and Box 4"
        totalValueSalesExVAT:
          type: number
          description: "Box 6: Total value of sales excluding VAT"
        totalValuePurchasesExVAT:
          type: number
          description: "Box 7: Total value of purchases excluding VAT"
        totalValueGoodsSuppliedExVAT:
          type: number
          description: "Box 8: Total value of goods supplied to EC member states (ex VAT)"
        totalAcquisitionsExVAT:
          type: number
          description: "Box 9: Total acquisitions from EC member states (ex VAT)"
        finalised:
          type: boolean
          description: Declaration that the submission is a final return for the period

    VatReturn:
      allOf:
        - $ref: '#/components/schemas/VatReturnRequest'
        - type: object
          properties:
            periodKey:
              type: string

    VatReturnConfirmation:
      type: object
      properties:
        processingDate:
          type: string
          format: date-time
          description: Date and time HMRC received the VAT return
        formBundleNumber:
          type: string
          description: HMRC form bundle reference number (14 digits)
        paymentIndicator:
          type: string
          enum: [BANK, DD, CHAPS]
          description: Preferred payment method held on HMRC record
        chargeRefNumber:
          type: string
          description: Charge reference number (if applicable)

    PaymentsResponse:
      type: object
      properties:
        payments:
          type: array
          items:
            $ref: '#/components/schemas/VatPayment'

    VatPayment:
      type: object
      properties:
        amount:
          type: number
          description: Payment amount in GBP
        received:
          type: string
          format: date
          description: Date payment received by HMRC

    LiabilitiesResponse:
      type: object
      properties:
        liabilities:
          type: array
          items:
            $ref: '#/components/schemas/VatLiability'

    VatLiability:
      type: object
      properties:
        taxPeriod:
          type: object
          properties:
            from:
              type: string
              format: date
            to:
              type: string
              format: date
        type:
          type: string
          description: Liability type (e.g., "VAT Return Debit Charge")
        originalAmount:
          type: number
          description: Original liability amount in GBP
        outstandingAmount:
          type: number
          description: Outstanding balance in GBP
        due:
          type: string
          format: date
          description: Payment due date

    Error:
      type: object
      properties:
        code:
          type: string
          description: HMRC error code
        message:
          type: string
          description: Human-readable error description
        errors:
          type: array
          items:
            type: object
            properties:
              code:
                type: string
              message:
                type: string
              path:
                type: string