When to file and pay?

The due date for filing the VAT return is also the due date of VAT payment. The due dates depend on the length of your company’s tax period.

 
Tax period When to file and pay
The month On the 12th of each month. You must pay the VAT for each month on the 12th of the second month following it. For example, the VAT for March must be paid by 12 May. 
The quarter Every three months: on the 12th of the second month following the end of the tax period. For example, you must file and pay the VAT for January, February and March by 12 May. 
The year By the end of February in the following year.