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VAT returns and payments

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Many businesses and individuals are experiencing additional pressure due to this year’s COVID-19 lockdowns. If you have a VAT return that is due to be submitted and/or a liability that you don’t think you are going to be able to pay, please contact the Debt Management Unit at and explain your situation. There are alternative arrangements that can be agreed to help businesses and individuals who need support at this time. 

There is already a payment scheme available for VAT deferrals relating to February, March and April 2020, businesses and individuals affected have until 21 June 2021 to agree a payment plan for those periods. 

The late submission of a VAT return or the late/non-payment of VAT liability normally results in a penalty being imposed and whilst it may not be possible to prevent this the Customs & Excise Division will work with businesses and individuals to try and prevent additional charges being levied. 

Customs and Excise Division can be contacted on 648100.