How are VAT returns filed?

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VAT returns must be filed regularly by VAT registered businesses. It is typically required for businesses to file VAT returns on a quarterly basis. The return will show how much VAT you charged during that period of time, which is referred to as Output Tax. The return will also show how much VAT has been paid on purchases, which is referred to as Input Tax. In most cases, businesses that are VAT registered can reclaim Input Tax.

The return also contains a section for EU transactions, both sales and purchases.

The VAT return must be filed electronically, within one month after the last day of the quarter (or month, or year). At the same time the payment must be made if VAT is owed to the tax authorities.

Expatax can help you file the periodic VAT returns: