PP 30: what it is, when to file, and what late filing costs
The monthly VAT return every VAT-registered business files — how it's calculated, which documents you need, and what you pay if you're late.
PP 30 is the monthly VAT return every VAT-registered business must file. It sums up the month's output and input VAT, and shows whether you pay the difference or claim it back.
How it's calculated
- Output VAT = VAT charged to customers that month.
- Input VAT = VAT paid to suppliers, backed by valid tax invoices.
- Output higher than input = pay the difference · input higher = claim a refund or carry the credit forward.
When to file
File by the 15th of the following month. Online filing usually gets extra days from the Revenue Department, so check the latest announcement each year. You must file every month, even with no sales.
Documents you need
- Copies of every sales tax invoice for the month.
- Valid purchase tax invoices (with your name, address and tax ID complete).
- That month's output and input tax reports.
What late or wrong filing costs
Late filing brings a penalty plus a surcharge of 1.5% a month on the tax due. Invalid purchase tax invoices can't be deducted, so you pay more tax than you should. The most effective prevention is sending documents to your accountant every week instead of all at month end.
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