How often do I have to file a VAT return?

Article 72 - Submission of Tax Returns 1. The Taxable Person shall submit the Tax Return to the Authority for each Tax Period within the time limits and according to the procedures specified in the Executive Regulation of this Decree-Law, declaring all supplies made and received during that Tax Period. 2. A Cabinet Decision shall be issued upon the recommendation of the Minister, determining the Government Entities that may submit simplified Tax Returns to the Authority.

Article 64 – Tax Return and Payment 48 1. A Tax Return must be received by the Authority no later than the 28th (twenty eighth) day following the end of the Tax Period concerned or by such other date as directed by the Authority. 2. A Person whose registration has been cancelled must provide a final Tax Return for the last Tax Period for which he was registered. 3. A Taxable Person shall settle Payable Tax in relation to a Tax Return using the means specified by the Authority so that it is received by the Authority no later than the date specified in Clause 1 of this Article. 4. Where Recoverable Tax for a Tax Period exceeds Due Tax for the Tax Period, the excess Recoverable Tax may be repaid to the Taxable Person in accordance with the relevant provisions in the Decree-Law and the Tax Procedures Law. 5. A Tax Return must contain such details as the Authority may require and, at the minimum, allow for the following information to be included: a. The name, address and the Tax Registration Number of the Registrant. b. The Tax Period to which the Tax Return relates. c. The date of submission. d. The value of Taxable Supplies made by the Person in the Tax Period and the Output Tax charged. e. The value of Taxable Supplies subject to the zero-rate made by the Person in the Tax Period. 48 Article amended as per Cabinet Decision No. 100 of 2024. Cabinet Decision No. 52 of 2017 and its amendments – As published by the Ministry of Finance 57 f. The value of Exempt Supplies made by the Person in the Tax Period. g. The value of any supplies subject to Clauses 1 and 3 of Article 48 of the DecreeLaw. h. The value of expenses incurred in respect of which the Person seeks to recover Input Tax and the amount of Recoverable Tax. i. The total value of Due Tax and Recoverable Tax for the Tax Period. j. The Payable Tax or excess Tax, if any, for the Tax Period. Title Fifteen – Recovery of Excess Tax