Every person registered for VAT, non-residents included, files for each period on the same form, and files even where there were no transactions. An agent or representative may file on your behalf, though a resident keeps the liability and a non-resident's representative is jointly liable.
Tax year and deadline
The return and the payment are due by the last day of the month following the period. A self-amended return correcting an error is due within 30 business days of noticing it.
Filing step by step
File electronically through the NBR portal; there is no paper channel.
Log in yourself, or have an authorised agent or a VAT representative file for you.
Complete the NBR's form summarising output VAT due and input VAT recoverable, and keep the receipt it issues on submission.
Pay the net VAT by the same deadline, quoting the VAT account number and the period. Miss the return and the NBR may estimate the tax itself.
Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with National Bureau for Revenue (NBR) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with National Bureau for Revenue (NBR).