File a VAT return

To modify a previously filed return or a discretionary evaluation issued by the NBR to a taxable person for the VAT period:

• The VAT-taxable person logs in to the NBR portal.
• Select the ‘Value-Added Returns’ option.
• Select the category of the return to be filed from the ‘Billed’ dropdown menu.
• The previously filed tax return is adjusted according to the transactions conducted during the period (the full return form differs from the simplified form in the amount of data required). All information related to the return is available in the guidelines on the NBR’s website and attached to this form.
• Providing the information or documents required on the additional information page is mandatory.
• After filing the return, a confirmatory notification of receipt is automatically generated.
• The notice details of the invoice, including the amount of VAT due from the taxable person are displayed by the system
• If the VAT-taxable person’s account is in credit, and the return is less than the balance, the amount owing is automatically transferred to cover the outstanding obligation.
• A Letter of Set-Off regarding the payment is automatically generated and sent to the taxable person. The Letter can be found in the ‘My Documents’ option

Filing a tax return for the VAT period for the first time:

• The VAT taxable person logs in to the National Bureau for Revenue (NBR) portal.
• Select the ‘Value-Added Returns’ option.
• Select the returns to be filed from the ‘Not submitted’ dropdown menu.
• The return data submitted must be in accordance with procedures made during the value-added period (the full return form differs from the simplified form in the amount of data to be entered). All related information is detailed in the guidelines on the NBR portal and are attached to this form.
• Providing the information or documents for the additional information page is optional.
• After filing the return, a notification of receipt is automatically generated.
• The notice details of the invoice, including the amount of VAT due from the taxable person are displayed by the system
• If the VAT-taxable person’s account is in credit, and the return is less than the balance, the amount owing is automatically transferred to cover the outstanding obligation.
• A Letter of Set-Off regarding the payment is automatically generated and sent to the taxable person. The Letter can be found in the ‘My Documents’ option