Guidance for VAT filing and payment

The Tax Administration’s account in the OP bank was closed on 30 November 2020. Please do not make your tax payments to the Tax Administration’s OP bank account after this.

Read more: Tax Administration’s OP bank account no longer in use after 30 November 2020

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

How to file a VAT return

Instructions for VAT payment

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

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.

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 1 March 2021 (because 28 February 2021 is Sunday).

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 2021, 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: