Persons charging VAT are required by law to submit a VAT return. The return is a declaration on the amount of VAT collected during a tax period (a tax period is one calendar month). The return must be submitted on/before the 21st of the following month, see example below:
For the tax period January 2021, a VAT return must be submitted to the GRA on or before February 21 2021.
You may submit your VAT returns by using one of the preferred methods below:
Before submitting your Return electronically, you must have an eServices account. To submit a Return, simply login to your account and, via the “Submit Return” option, fill in the Return details, upload the relevant documents, and then submit. The system will then provide you with a status of the submission upon submission. As your return is processed, you will receive notifications via email until the assessment process is complete.
Note: If the Return is submitted electronically via the eServices, a manual (paper) submission is not required.
- The Return is available on the top right hand corner of this page and can also accessed via the Forms menu.
- The Return must be completed accurately and in the true and correct manner prescribed by the Commissioner-General.
- The Return must state the information necessary to calculate the tax payable i.e. the output tax payable (total sales of taxable supplies) minus the input tax credit (total cost of taxable supplies) allowed in the Value Added Tax Act No. 10 of 2005.
Submitting a Physical Return
- Submission of the Return at the GRA’s headquarters on Camp Street must be done at the Central Registration Unit on the ground floor.
- Submission of the Return can also be done at any Integrated Regional Tax Office – Anna Regina, Parika, New Amsterdam, Corriverton, Bartica, Lethem, Linden.