VAT registered businesses filing manually must submit their monthly paper return by the 20^th of the following month. They must also file a submission detailing sales or receipts and VAT each quarter.

Electronic filers should submit their monthly VAT returns between the 21^st and 25^th of the following month. The tax authorities will determine the exact date based on the industry sector of the tax payer. Withholding tax returns should be submitted by the 10^th of the following month. Quarterly statements of sales and purchases have to be made. E-filers include: large taxpayers; financial institutions; high net-worth persons.

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