Tax (FIRS)
How to file your FIRS VAT monthly return.
How to file your FIRS VAT monthly return in 2026 — the 21st-of-the-month deadline, the late-filing penalty, nil returns, what you upload, and how to file without the portal grind.
If your business is registered for Value Added Tax (VAT) in Nigeria, you must file a VAT return with the Federal Inland Revenue Service (FIRS) every single month — even in a month where you made no sales. The deadline is firm and the penalty for missing it is automatic.
This guide covers who must file, the 21st-of-the-month deadline, the penalty for filing late or skipping a nil return, what you actually submit, and how to file without wrestling the TaxPro-Max portal yourself.
Who must file a monthly VAT return
Any business that is registered for VAT must file. In practice that means most limited companies and a large share of registered business names once they cross the turnover threshold or register voluntarily. If you have a TIN and have charged VAT on an invoice, you are expected to file monthly.
Filing is separate from your annual company income tax (CIT) return and from your CAC annual return — different agency, different deadline, different document.
The deadline: the 21st of every month
The VAT return for a given month is due on or before the 21st day of the following month. So the VAT you collected in January is filed and remitted by 21 February, February by 21 March, and so on.
This deadline does not move for weekends or public holidays in your favour — if the 21st is a holiday, do not assume an extension. The safest habit is to file in the first half of the month, not on deadline day when the portal is busiest.
The penalty for filing late — even a nil return
FIRS charges an administrative penalty for late filing, plus interest on any VAT due that is paid late. The penalty applies per return, so missing several months stacks up quickly.
Crucially, the penalty applies even if you owe nothing. A month with no sales still requires a nil return — and skipping it is treated as a late filing, not a non-event. This is the single most common and avoidable VAT penalty.
What you submit
A VAT return reconciles the VAT you charged against the VAT you paid:
- Your sales register for the month — invoices issued and the output VAT charged.
- Your purchase register — VAT-bearing purchases and the input VAT you paid.
- The net position: output VAT minus recoverable input VAT is what you remit (or carry forward).
- Your TIN and VAT registration details.
The cost of filing
There is no government fee to file a VAT return — you remit the VAT you collected, not a filing charge. What you pay a platform for is the work: computing the net position, preparing the schedules and filing on TaxPro-Max.
On Docufy the government fee is therefore zero; only a small, fixed service fee applies (with 7.5% VAT on that fee), shown before you file. The remittance itself — the VAT you owe — is yours to pay to FIRS and is never marked up.
Questions
Frequently asked.
When is the FIRS VAT return due?
On or before the 21st day of the month following the period — January VAT is due by 21 February, and so on. File early in the month rather than on deadline day.
Do I have to file VAT if I made no sales?
Yes. A month with no sales still requires a nil return. Skipping it counts as a late filing and attracts a penalty, even though you owe nothing.
What is the penalty for filing VAT late?
FIRS charges an administrative penalty per late return plus interest on any VAT paid late. Because it is per return, missing several months adds up fast.
Do I need a TIN to file VAT?
Yes — VAT filing is tied to your Tax Identification Number and your VAT registration. If you are not yet registered for VAT, that comes first.
How does VAT filing relate to my FIRS tax clearance certificate?
Staying current on monthly VAT is part of being tax-compliant. When you later apply for a FIRS Tax Clearance Certificate (TCC), an up-to-date VAT history makes that application far smoother.
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