If you use Google Sheets to record your business figures and you are a VAT registered business, you will need bridging software to comply with HMRC's Making Tax Digital (MTD) for VAT.
Using a Google Sheets spreadsheet to record your business figures is an accepted way for you to comply with MTD for VAT. However, Google Sheets is unable to submit your VAT figures to HMRC so bridging software such as Easy MTD must be used.
Easy MTD VAT is only compatible with Excel, text and csv files, so your Google Sheets spreadsheet must be saved in one of these formats before your VAT figures can be submitted to HMRC. This too is permitted by HMRC because it maintains the digital link they require for compliance with MTD for VAT.
Easy MTD is a Windows application that is compatible with HMRC's MTD for VAT system. It enables VAT returns to be submitted to HMRC and enables VAT obligations, liabilities and payments held by HMRC to be viewed.