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Nigeria • 2026 tax rules

How to File VAT Returns Online in Nigeria

Nigerian VAT returns are filed monthly on the FIRS TaxProMax portal, on or before the 21st of the following month. Compute your net VAT payable below, then follow the filing steps.
Output VAT
₦150,000.00
Input VAT (recoverable)
₦60,000.00
Net VAT payable
₦90,000.00
Official-ready report

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TAXKORA reconciles your invoices, computes net VAT, and generates a FIRS-formatted VAT schedule ready for TaxProMax upload.

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TAXKORA is an independent tax platform and is not affiliated with FIRS. Reports are formatted to match official filing requirements; you remain responsible for submission.

Legal basis: calculations follow the Nigeria Tax Act 2025 and Tax Administration Act 2025. See the tax law library.

How to file VAT returns online in Nigeria — step by step

  1. Log in to TaxProMax at taxpromax.firs.gov.ng using your TIN and password.
  2. Navigate to “Tax Returns” → “Value Added Tax” and select the filing month.
  3. Upload your VAT schedule (output and input transactions) in the FIRS-approved template.
  4. The portal auto-computes your output VAT − input VAT = net VAT payable.
  5. Generate a Payment Reference Number (PRN) and pay via Remita or an approved bank.
  6. Download the filing acknowledgment and keep it with your records.

Deadline & penalties

Returns are due by the 21st of the following month. Late filing attracts a ₦50,000 penalty in the first month and ₦25,000 for each subsequent month, plus 10% annual interest on unpaid VAT.

Nil returns

You must file a nil return even when there were no vatable transactions in the month.

Frequently asked questions

How often are VAT returns filed in Nigeria?+

VAT returns are filed monthly, due on or before the 21st of the following month, whether or not the business had any vatable transactions.

Where do I file VAT returns online?+

VAT returns are filed on the FIRS TaxProMax portal at taxpromax.firs.gov.ng. You need an active TIN and login credentials.

What if I have no sales in a month?+

You must still file a nil VAT return through TaxProMax. Failure to file — even a nil return — attracts the ₦50,000/₦25,000 penalty.

How is net VAT payable calculated?+

Net VAT = Output VAT (from taxable sales) − Input VAT (from qualifying vatable purchases). If input VAT exceeds output VAT, you may claim a refund or carry forward the credit.

What is the penalty for late VAT filing?+

₦50,000 for the first month of default and ₦25,000 for each subsequent month, plus 10% annual interest on the outstanding VAT.

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