How and when should I file for VAT relief?
Request VAT relief in the VAT return for the final tax period of the calendar year or the accounting period. In the same return, file
- VAT for the tax period, and
- VAT relief for the entire accounting period.
When to file?
The length of your company's tax period determines when you must file for VAT relief. You must request the relief once a year.
| Tax period | When the relief must be filed for |
|---|---|
| the month | on the VAT return for the final month of the accounting period |
| the quarter | on the VAT return for the final quarter of the calendar year |
| the year | on the VAT return for the calendar year |
Can the relief be requested retroactively?
You can request VAT relief retroactively for three years from the end of the accounting period that qualifies for the relief.
If you submit your request retroactively, you must file the final VAT return of the accounting period or calendar year again.
Example: The company's accounting period is 1 January – 31 December 2017 and its tax period is the quarter. In the year 2019, someone at the company realises that no VAT relief details were filed for the 2017 accounting period. The company corrects their error by filing a new VAT return for the final tax period (October, November and December 2017) of that accounting period. This return must be filed by 31 December 2020.
File for relief in the correct tax period's VAT return
For taxpayers that have the quarter or the year as their tax period for VAT, the relief is always calculated for the calendar year, and the taxpayer must file the details for it in the year's final tax return for self-assessed taxes.
Example: The company is established on 15 November 2018 and its first accounting period is 15 November 2018 – 31 December 2019. The company's tax period is the calendar year. The company must file the VAT relief for the year 2018, or for the period 15 November – 31 December 2018, on the VAT return for 2018. The return must be filed by 28 February 2019.
In the VAT return for 2019, the company must file VAT relief details for calendar year 2019, 1 January – 31 December 2019. This return must be filed by 28 February 2020.
If this company were to file the relief for the entire accounting period on one return, its VAT relief would not be correctly filed. In other words, the company is not allowed to file its VAT relief for the period 15 November 2018 – 31 December 2019 in its entirety on the VAT return filed for the 2019 calendar year.