If you use Google Sheets to record your business figures in an OpenOffice Calc spreadsheet, you will need bridging software to comply with HMRC's Making Tax Digital (MTD) for VAT.
HMRC permit you to use an OpenOffice Calc spreadsheet to record your business figures but OpenOffice Calc is unable to submit your VAT figures to HMRC. Therefore, bridging software such as Easy MTD must be used.
Easy MTD is only compatible with Excel, text and csv files, so your OpenOffice Calc spreadsheet must be saved in one of these formats before the VAT figures it contains can be submitted to HMRC. Converting from an OpenOffice Calc format to an Excel (xlsx, xls, xlsm), text or csv format is permitted by HMRC because it maintains the digital link they require for remaining compliant with MTD for VAT.
Easy MTD is a Windows application recognised by HMRC for use with their MTD for VAT system. It enables VAT returns to be submitted to HMRC and VAT obligations, liabilities and payments held by HMRC to be viewed. Submitting a VAT return using Easy MTD costs as little as two quid and your first submission is free when you sign up for an Easy MTD account.