Written by The Banking Post
The National Board of Revenue (NBR) has extended the deadline for businesses to upload previously submitted paper-based VAT returns into the electronic VAT (e-VAT) system until June 30, paving the way for mandatory online VAT return filing from July 2026.
In a statement issued on Sunday, the revenue authority said it had introduced a new “Hard Copy Return Entry” sub-module in the e-VAT platform to enable taxpayers to digitally record and preserve monthly VAT returns that were originally submitted in paper form.
The NBR had earlier issued guidelines on January 5, 2026, and set March 31 as the deadline for entering all paper returns into the online system. However, a large number of returns remain unrecorded electronically, prompting the extension.
The move is part of the tax authority’s broader effort to make online VAT return submission mandatory from July and strengthen the digital management of tax records.
The NBR warned that businesses failing to upload their paper-based returns by June 30 will face restrictions. Their closing VAT balances as of May 2026 will be frozen, preventing any future adjustments against those balances.
The tax authority also said that VAT refund applications will only be processed if all relevant returns are available in the e-VAT system. Businesses that do not complete the digital entry of their previous returns will therefore be ineligible to claim VAT refunds.
The NBR urged taxpayers to complete the process within the extended timeframe, saying the digitisation initiative is aimed at improving transparency, accountability and efficiency in tax administration.
