This error is displayed when the customer has not waited 72 hours for their VAT information to be migrated to the MTD service. This means that when the software attempts to call an obligation there is no data to return.

HMRC recommend that agents and businesses should only attempt to submit a VAT return once they have received the email to confirm they are now under MTD. If they are still receiving an error after 72 hours they should report it to HMRC.