The National Board of Revenue has introduced a new e-VAT feature, allowing taxpayers to bring previously submitted paper-based VAT returns into the digital system, marking another step towards full automation of VAT administration.
Under the initiative, a sub-module titled “Hard Copy Return Entry” has been added to the e-VAT platform. The NBR issued a circular on Monday detailing how taxpayers can directly enter their earlier paper returns into the system.
The move shifts responsibility for data entry from VAT offices to taxpayers, easing pressure on the Central Processing Centres of VAT commissionerates. Until now, officials manually entered information from hard copy returns—a process that was time-consuming, prone to errors and often delayed updates in the e-VAT system.
These delays had led to automatic interest and penalty charges for many taxpayers, despite timely submission of returns. In some cases, the penalties also blocked taxpayers from filing subsequent online returns.
The NBR said the new sub-module is designed to resolve these long-standing problems. Taxpayers who submitted paper returns within the legally prescribed time under the VAT and Supplementary Duty Act, 2012, can now upload those returns without facing any interest or penalty.
Eligible taxpayers will receive notifications by email and mobile phone with a link to access the e-VAT system and complete the process. The deadline to upload all past paper returns has been set for March 31, 2026.
Once historical data is fully updated, taxpayers will be able to file all future VAT returns online without disruption. The NBR said the initiative is part of its broader drive to digitise tax administration, improve transparency and strengthen accountability, urging taxpayers to cooperate to ensure a smooth transition.

