The National Board of Revenue (NBR) has begun entering all paper-based VAT returns into the e-VAT system

The National Board of Revenue (NBR) has launched a special initiative to preserve all taxpayers’ VAT returns within the e-VAT system.

As part of this move, a new sub-module titled “Hard Copy Return Entry” has been introduced to allow the entry of monthly VAT returns that were previously submitted in paper form into the online system.

In a circular issued today, the NBR outlined the operational procedures for using the new sub-module. According to an NBR press release, taxpayers will now be able to upload their previously submitted hard copy VAT returns into the e-VAT system on their own by following the guidelines in the circular.

Currently, paper VAT returns submitted by taxpayers are entered into the e-VAT system through the Central Processing Centre (CPC) of the respective VAT Commissionerates, where VAT officials manually input the data. This manual process is time-consuming, particularly given the large volume of paper returns.

Delays in uploading paper returns often result in taxpayers being automatically charged interest and penalties. In many cases, this prevents them from submitting online VAT returns, as the system does not permit online filing without first settling the imposed penalties.

With the introduction of the Hard Copy Return Entry sub-module, taxpayers who submitted their paper VAT returns within the stipulated timeframe under Section 64 of the VAT and Supplementary Duty Act, 2012, will be able to enter those returns into the e-VAT system themselves without incurring any penalty or interest.

To facilitate access, taxpayers will receive notifications containing the e-VAT system link via email and mobile phone.

Taxpayers may upload all previously submitted hard copy VAT returns without any penalty or interest until 31 March 2026. Once all past paper returns are incorporated into the e-VAT system, taxpayers will be able to submit all VAT returns online without disruption.

The NBR has called for the full cooperation of taxpayers in its ongoing efforts to digitalise tax administration and strengthen transparency and accountability across the tax system.