Guidance for VAT filing and payment

You can log in to MyTax to file VAT returns and to make payments. A VAT return must be filed for each tax period even if your company has not had any VAT-liable activities. 

Go to MyTax

The “no activity” return: Send a return even if you had no VAT for the tax period

How to file a VAT return: See instructions section by section

If you detect an error or omission, here is how to put it right

Can you receive the VAT relief for small business? 

Completing the paper form for your VAT return is not allowed but as an exception. See bottom of this page to find a link to paper filing of value-added tax.

Instructions for payment

VAT is a self-assessed tax. This means that you will not receive a bank transfer form for it from the Tax Administration. 

You can pay your VAT in MyTax. You can use other methods of payment, as well. To pay through your e-bank, you must first look up the Tax Administration’s bank account number and a reference number for self-assessed taxes. You can find them in MyTax and on your summary.

MyTax instructions: Paying VAT or checking the bank information

The following information is pre-completed in the payment template of MyTax:

  • Reference number for the bank transfer
  • Bank account number
  • Date of payment (always the present day (in MyTax))
  • The amount you must pay. The amount of the value-added tax is based on the VAT return that you have sent. In the same way, if you pay some other self-assessed taxes, the amount is based on the return you have sent. The amount that you see is the sum, valid today, of the tax and any late-payment interest. You can change the amount if it is necessary to change it.

When to file and pay

The due date for filing the VAT return is also the due date for VAT payment. When you must do this depends on the length of the tax period of your business: one month, one calendar quarter or one year.

The general due date is the 12th of each month. 

When to file and pay value-added tax
Tax periods for business taxpayers Deadlines to file and pay
Month

Filing and paying VAT once a month is required if your tax period is the month. The due date both for filing and for payment is the 12th of the month (the second month following the end of the tax period).

Example: You must file and pay your VAT for March by 12 May.

Quarter

Filing and paying VAT once every three months. The due date is the 12th of the second month following the end of the tax period.

Example: You must file and pay VAT for the first quarter (January, February and March) by 12 May.

Year

Filing and paying VAT once a year. The due date is the end of February the following year.

Example: You must file and pay your VAT for 2020 by 28 February 2020.

If the 12th falls on a Saturday, Sunday or a public holiday, the due date is extended to the next business day.

Start and end dates of the tax period

Did you file and pay VAT past deadline?

If you file a VAT return after the date when it is due, you must pay a late penalty charge. Read more about the charges.

If you pay your VAT after the due date, you must pay late-payment interest. VAT starts collecting interest on the day after the due date. Interest collection stops on the day when you make the payment. For 2020, the rate of late-payment interest is 7%. Log in to MyTax to check the exact amount and interest.

If you are unable to pay the VAT by the due date, you can request a payment arrangement for temporary financial difficulties.

Further information: