All businesses that fall under the MTD for VAT regulations from 1 April 2019 will be required to register on HMRC to be able to submit through MTD compliant software.
We are recommending clients do not register until they have submitted their final VAT return under the existing system. Once registered you cannot submit through the old nine box route.
For example a business with a March quarter return which is due on 7 May 2019, should not register until they have submitted this to HMRC. If they register for MTD for VAT in early April before submitting the March return, HMRC would expect this return to be submitted through MTD compliant software instead of the nine box input screen. Therefore it is crucial to consider the timing of when you register.
The registration process from point of submission to confirmation can take up to 72 hours, as HMRC have to switch your VAT registration from the current VAT mainframe to the new Enterprise tax management platform, which we understand is a manual process.