Submission of The Vat Return

Introduction

The period covered by the VAT Return is referred to as the tax period. The standard tax period is two (2) months. Persons registered for VAT are required to submit a return and remit VAT due for each two-month period. Each return is due on or before the 25th day of the month following the end of the tax period. There are two categories for the two-month period.

  • Category A: tax periods ends on the last day of January, March, May, July, September and November
  • Category B: tax periods ends on the last day of February, April, June, August, October and December

Note: The VAT Administration will advise each registrant as to which Category he has been assigned.

Where is it available?

Can this be done online?

Yes, but only if you are already registered for IRD eServices through TTConnect. Simply log in with your TTConnect username and password.