How to File Your VAT Return in Nigeria: Step-by-Step Guide (2026)

Filing your monthly VAT return does not have to be complicated. Once you understand the structure — collect VAT from customers, pay VAT on your purchases, remit the difference to NRS — the process is straightforward.

This guide walks you through every step, from gathering your invoices to getting your payment receipt on TaxPro Max.

Who Needs to File a VAT Return?

Every VAT-registered business in Nigeria must file a monthly VAT return, even if:

• You made no sales that month (file a NIL return)
• The VAT you collected is less than the VAT you paid (you still file, and your credit carries forward)
• You are a small business that registered voluntarily

Filing deadline: The 21st of each month for the previous month's transactions.

If the 21st falls on a weekend or public holiday, the deadline extends to the next working day.

Penalty for late filing: ₦50,000 per month under the Nigeria Tax Act 2025, plus interest on any unpaid VAT at the NRS prescribed rate.

Before You Start: What You Need

Gather the following before logging on to TaxPro Max:

1. Your sales invoices for the month Every invoice you issued to customers in the period. These are your source for output VAT (the VAT you collected).

2. Your purchase invoices and expense receipts Every invoice you received from suppliers for business-related purchases where VAT was charged. These are your source for input VAT (the VAT you paid out).

3. Your TaxPro Max login credentials Username (email or TIN) and password. If you have forgotten your password, reset it at taxpromax.gov.ng before the deadline.

4. Your bank account and Remita access (for payment) If you owe VAT, you will need to pay online through Remita or your bank.

Step 1: Calculate Your Output VAT

Output VAT is the VAT you collected from your customers during the month.

For each VAT invoice you issued:

• Identify the VATable amount (the pre-VAT price of goods or services)
• Multiply by 7.5%
• Sum all these figures across all invoices

Example — May 2026:

Your output VAT for May 2026 is ₦187,500.

Did not issue any invoices? Your output VAT is ₦0. You will file a NIL return.

Step 2: Calculate Your Input VAT

Input VAT is the VAT you paid to suppliers on business-related purchases during the month.

Only VAT paid on goods and services used for your business qualifies. Personal expenses do not qualify.

Qualifying input VAT examples:

• VAT paid on office supplies
• VAT paid on professional services (legal, accounting)
• VAT paid on business equipment
• VAT paid on telecommunications and internet services

Non-qualifying examples:

• Personal meals and entertainment
• Private vehicle expenses
• Costs related to VAT-exempt supplies you make

Example — May 2026:

Step 3: Calculate Net VAT Payable

Net VAT payable = Output VAT minus Input VAT

Using the examples above:

• Output VAT: ₦187,500
• Input VAT: ₦26,625
• Net VAT Payable: ₦160,875

This is the amount you owe NRS for May 2026.

What if input VAT exceeds output VAT? This gives you a VAT credit (excess input VAT). In theory, you can claim a VAT refund from NRS — but in practice, NRS refunds are slow and administratively complex in Nigeria. Most businesses carry the credit forward to offset against next month's output VAT.

Step 4: Log Into TaxPro Max

Go to taxpromax.gov.ng and log in with your registered email address (or TIN) and password.

From your dashboard, navigate to:

Tax Obligations → VAT → File Return

Select the filing period — in this case, May 2026.

Step 5: Complete the VAT Return Form

The TaxPro Max VAT return form has the following key fields:

Section A — Output Tax

• Total taxable supplies (your total pre-VAT sales): ₦2,500,000
• VAT on taxable supplies (output VAT): ₦187,500
• Zero-rated supplies (exports): enter separately if applicable
• Exempt supplies: enter if you made any VAT-exempt sales

Section B — Input Tax

• Total taxable purchases (your total pre-VAT business purchases): enter the relevant figure
• VAT on taxable purchases (input VAT): ₦26,625
• Only include input VAT on business purchases — not personal

Section C — Net Position This is calculated automatically by the system:

• Net VAT payable: ₦160,875 (or your calculated figure)
• Credit brought forward from previous months: if applicable

Check all figures carefully before proceeding.

Step 6: Submit the Return

Click "Submit Return".

You will see a summary screen showing:

• Filing period
• Output VAT
• Input VAT
• Net amount payable

If everything is correct, click "Confirm and Submit".

TaxPro Max generates a Return Reference Number — save this. It is your proof that you filed, even before payment.

Step 7: Make the Payment

After submission, you are redirected to the payment screen.

Payment options on TaxPro Max:

• Remita: Generate a Remita Retrieval Reference (RRR) and pay at any bank, through internet banking, or via the Remita app
• Card payment: Debit or credit card directly on the portal (Visa, Mastercard)
• Bank transfer: Some banks allow direct TaxPro Max payment from your business account

After payment:

• Download the payment receipt immediately
• The receipt shows the RRR, amount paid, date, and the filing period it covers
• Store this receipt — it is your proof of VAT compliance for that month

Step 8: File a NIL Return (If No Sales)

If you had zero VATable sales in the month:

1. Log in → Tax Obligations → VAT → File Return → Select period
2. Enter ₦0 in all sales fields
3. Enter any input VAT you paid (you can still claim this)
4. Net position will show either ₦0 (if no input VAT) or a credit (if you paid input VAT)
5. Submit — no payment required if net is ₦0

You must still submit this NIL return by the 21st. Many businesses skip NIL returns thinking they have nothing to pay — this is wrong and incurs the ₦50,000 per month penalty.

Common VAT Return Mistakes to Avoid

1. Including VAT on exempt supplies If some of your sales are VAT-exempt, do not include them in your taxable supplies figure. List them separately in the exempt supplies section.

2. Claiming input VAT on personal expenses Only business expenses qualify. If you mixed personal and business spending on a card, carefully separate them before calculating input VAT.

3. Filing after the 21st Even a day late attracts ₦50,000. Set a calendar reminder for the 18th of each month to give yourself three days to gather records and file.

4. Not reconciling your invoices before filing If your invoice records are incomplete or your VAT calculations differ from your accounting records, the return may be queried. Keep all invoices in one system throughout the month.

5. Forgetting to download the payment receipt The TaxPro Max session times out. Download your receipt immediately after payment — re-downloading later is possible but cumbersome.

How Your Invoices Connect to Your VAT Return

Every figure on your VAT return traces back to your invoices:

• Output VAT comes from the invoices you issued to customers
• Input VAT comes from the invoices suppliers issued to you

This is why maintaining clean invoice records throughout the month is essential — not just for getting paid, but for accurate VAT compliance.

InvoiceGenerator.ng tracks all your issued invoices with VAT amounts calculated automatically. At month-end, your total output VAT is visible in your reports dashboard — ready to enter directly into TaxPro Max.

VAT Filing Calendar 2026

Sources: Nigeria Tax Act 2025; NRS VAT Regulations; TaxPro Max User Guide; ICAN Nigeria Tax Practice Notes.

Create VAT invoices that make your monthly return easy →