Tax (NRS)
How to file your FIRS VAT monthly return.
FIRS VAT monthly return: how to file it in 2026, the deadline on the 21st, nil returns, late penalties, what you submit and Rev360, the new NRS portal.
If your business is registered for Value Added Tax (VAT) in Nigeria, you must file a VAT return with the Nigeria Revenue Service (NRS), formerly 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 monthly deadline, the penalty for filing late or skipping a nil return, what you actually submit, and how to file without wrestling with Rev360, the NRS portal that replaced TaxPro Max, yourself.
Who must file a monthly VAT return
Any business that is registered for VAT must file. A small business, with turnover of ₦100 million or less a year and a few other conditions, is exempt from VAT registration, from charging VAT and from filing VAT returns, unless it opts in by written notice to the NRS. If you have a Tax ID 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 return, different deadline, different document.
The deadline: the 21st day of the following month
The VAT return for a given month is due by 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 compliance deadline calendar lists each month’s date, with a calendar file you can download.
The penalty for filing late — even a nil return
A late or missing VAT return attracts the general late-filing penalty in section 101 of the Nigeria Tax Administration Act 2025: ₦100,000 for the first month and ₦50,000 for each further month. VAT you collected but did not remit on time costs 10% a year of the amount not remitted, plus interest. The penalty applies per return, so missing several months stacks up quickly.
Crucially, the penalty applies even if you owe nothing. The return is due even if no business took place: a month with no sales still requires a nil return — and skipping it is treated as a late filing, not a non-event. It is one of the most common VAT penalties, and one of the easiest to avoid.
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 Tax ID 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 filing service for is the work: reconciling the net position, preparing the return and filing it on Rev360.
On Docufy there is no government fee on this filing, so the price is our service fee plus VAT on that fee, shown before you pay on the VAT monthly return page. The remittance itself — the VAT you owe — is yours to pay to the NRS and is not part of the Docufy price.
For Rev360 logins, the new Tax ID and other NRS changes, see our NRS tax guides.
Questions
Frequently asked.
When is the FIRS VAT return due?
By the 21st day of the following month: 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, unless you are a small business exempt from VAT returns. The return is due even if no business took place, and skipping it counts as a late filing that attracts a penalty, even though you owe nothing.
What is the penalty for filing VAT late?
The NRS (formerly FIRS) charges ₦100,000 for the first month a return is late and ₦50,000 for each further month, plus a penalty and interest on VAT not remitted. Because it is per return, missing several months adds up fast.
Do I need a Tax ID to file VAT?
Yes. VAT filing is tied to your Tax ID and your VAT registration. Old TINs were replaced by the new Tax ID from 1 Jan 2026, and a company finds its Tax ID on taxid.nrs.gov.ng with the organisation type and CAC registration number. 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 to the NRS for a tax clearance certificate (TCC), an up-to-date VAT history makes that application far smoother. See how to get a TCC online.
Sources
- What is a Tax Identification Number (Tax ID)?
- Nigeria Tax Administration Act, 2025 (Act No. 5), certified text edited for 2026 — National Assembly of Nigeria
- REMINDER – Anambra State Internal Revenue Service (AIRS)
- Step-By-Step Guide On How To Retrieve Tax ID Online Using NIN, CAC – JTB - TVC News
- Joint Revenue Board says Nigeria's tax ID portal will go live on January 1 - TheCable
Fees and rules last checked 27 Sep 2026. The agency that issues the document has the final word. See our editorial policy.
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