VAT Returns usually cover quarterly tax periods, as specified at the time of VAT registration according to the classification of the business based on the Nomenclature of Economic Activities (NACE).

Under certain circumstances, the Commissioner of Taxation may determine monthly or annual VAT Returns.

The deadlines for filing VAT Returns can be found in the Tax Calendar.

How are VAT Returns filed?

VAT Returns are filed electronically via the TAX FOR ALL (TFA) Portal.
How is turnover calculated for the purposes of VAT?

Your taxable turnover for the purposes of VAT is the total value of all non-exempt goods and/or services which you supplied during the period covered by the Return. Additional information can be found in the Guide to completing a VAT Return.
Completing a VAT Return

See the Guide to completing a VAT Return here.