UK digital records and VAT bridging file
Export digital records as CSV and a JSON bridging file for MTD software.
Updated Nov 2, 2026
# UK digital records and VAT bridging file
CSV. One row for each issued invoice, bill and credit note in the period: date, type, document number, customer or supplier, net, VAT, gross and the VAT rate.
JSON. The same records and the VAT return boxes that can be worked out from them: box 1 (VAT due on sales), box 4 (VAT reclaimed), box 6 (net sales) and box 7 (net purchases). Boxes 2, 8 and 9 are zero because EU movements are not worked out here.
Where it goes. Import the file into your own MTD-compatible software, which submits the return. Pop Books does not connect to HMRC.
Pop Books makes the file. You send it. Pop Books does not connect to any tax authority, portal or Peppol access point, and it does not file anything for you. The layout notes were last reviewed in 2026-11; confirm unusual cases with your adviser or provider before you rely on a file in a new country.