File VAT returns
Prepare and submit your monthly VAT return to FIRS on time.
Check your VAT registration
You must file VAT returns if your annual turnover exceeds ₦25 million (or if you're voluntarily registered). Go to Compliance → Tax Obligations and confirm your VAT status shows as Registered. If not, complete the VAT registration workflow first.
Open the VAT filing workflow
Go to Compliance Monitor → Filing Packs, or navigate to Compliance → Tax Obligations → VAT. Tap Prepare VAT Return for the period you're filing (VAT is due monthly, by the 21st of the following month).
Review output VAT (sales)
The system pulls your total taxable sales for the month from your invoices and POS sales. Check that the Output VAT figure (7.5% of taxable sales) matches your own records. If a sale was zero-rated or exempt, make sure it was tagged correctly on the original invoice.
Review input VAT (purchases)
Input VAT is the VAT you paid on your purchases and expenses that you can reclaim. Review the list of purchase invoices with VAT — ensure each supplier's TIN is on file, otherwise FIRS may disallow the input claim.
Compute the net VAT payable
Net VAT = Output VAT minus Input VAT. If Output > Input, you owe the difference to FIRS. If Input > Output, you have a VAT credit you can carry forward or apply to refund. The system calculates this automatically.
Download the VAT return form
Tap Download VAT Return (Form 002) to get the pre-filled FIRS VAT return. Check every figure matches what the system computed, then sign the form.
Pay the VAT due
Log in to the FIRS TaxPro-Max portal (taxpayment.jtb.gov.ng) and make the payment using your TIN. Note the payment reference number — you'll need it for the remittance record.
Record the payment
Back in the platform, tap Record Remittance. Enter the FIRS payment reference, the amount paid, and the payment date. Upload the FIRS payment receipt. This closes the VAT task for the period and logs it in your compliance history.