MTD requires businesses to keep certain records digitally and submit information through compatible software.
What digital records mean
Keep required records in compatible software
Store transaction data digitally
Submit returns from digital records
What digital links mean
A digital link transfers data electronically between software programs or files. Manual methods, such as copy and paste, don't count as digital links.
Examples of digital links
Linked spreadsheet cells
CSV import and export
Download and upload of files
Automated data transfer
API transfer