Extends Deadline for Uploading Hard Copy VAT Returns to E-VAT System Until June 30

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, 2026.

In a notice issued on Sunday, the revenue authority said the extension was granted to allow businesses additional time to complete the necessary data migration process ahead of the planned mandatory online VAT return filing system scheduled to begin in July.

According to the NBR, a new sub-module titled “Hard Copy Return Entry” has been added to the E-VAT platform to facilitate the digital preservation and online integration of previously submitted paper-based monthly VAT returns.

A circular outlining the operational procedures for the module was issued on January 5, and businesses were initially required to complete the process by March 31.

However, data from the E-VAT platform shows that a significant number of businesses have yet to upload their historical VAT returns into the online system, prompting the tax authority to extend the deadline.

The NBR warned that businesses failing to enter their hard copy VAT returns into the E-VAT system within the revised deadline will face regulatory restrictions.

Under the measure, the closing balance of non-compliant businesses up to May 2026 will be frozen, preventing any future adjustments against those balances.

The revenue authority also emphasized that all relevant VAT returns must be available in the online system for VAT refund applications to be processed.

As a result, businesses that do not upload their previous VAT returns to the E-VAT platform will not be eligible to apply for VAT refunds.

The NBR called upon taxpayers and businesses to cooperate with its ongoing efforts to enhance transparency, accountability, and the full digital transformation of the country’s tax administration system.