NBR Extends e-VAT Deadline to June 30 Ahead of Mandatory July Transition
The National Board of Revenue (NBR) has extended the deadline for businesses to incorporate their previously submitted paper-based VAT returns into the electronic VAT (e-VAT) system until June 30, as part of preparations for the mandatory implementation of online VAT return filing from July.
The information was disclosed in an NBR press release issued on Sunday, June 7.
According to the statement, a new sub-module titled “Hard Copy Return Entry” has been added to the e-VAT system to facilitate the digital preservation and online integration of monthly VAT returns that were previously submitted in paper form.
The NBR noted that a circular outlining the procedures for using the sub-module was issued on January 5, and businesses were initially given until March 31 to upload all paper-based VAT returns to the online platform.
However, data from the e-VAT platform indicates that a significant number of paper returns have yet to be incorporated into the system.
To ensure businesses have sufficient time to complete the required tasks ahead of the mandatory online VAT return filing regime, the NBR has decided to extend the deadline to June 30.
The revenue authority warned that businesses failing to enter their paper-based VAT returns into the e-VAT system within the revised deadline will face regulatory restrictions.
In such cases, their closing balances up to May 2026 will be frozen, preventing any future adjustments against those balances.
The NBR further stated that all relevant VAT returns must be available in the online system for the settlement of VAT refund applications. Consequently, businesses that fail to upload all of their previous VAT returns to the e-VAT platform will not be eligible to apply for VAT refunds.
The revenue board has called on taxpayers to extend full cooperation in support of its ongoing efforts to enhance transparency and accountability in the country’s revenue administration and to achieve a comprehensive digital transformation of tax operations.
//DBTech/PR/MEU//
