Namibia Revenue Agency (NamRA)
Form VAT 2 — Return for Value Added Tax
Declare your input and output VAT and remit net VAT to NamRA
- Form ID
- VAT 2
- Who must file
- All VAT-registered persons (taxable supplies exceeding N$500,000 in any 12-month period)
- Filing frequency
- Monthly
- Filing deadline
- 25th of the month following the end of the tax period
- Regulator
- Namibia Revenue Agency (NamRA)
Form VAT 2 is the standard return used by all VAT-registered persons to declare output tax charged on taxable supplies and input tax paid on business purchases during the period to the Namibia Revenue Agency. The standard VAT rate in Namibia is 15%.
Filing frequency is monthly for most businesses, though farmers may elect 2-, 4-, 6-, or 12-month periods. Late submission attracts N$100 per day for each outstanding return, plus 10% of the outstanding amount per month and interest at 20% per annum on unpaid VAT.
Learn more about how HeadOffice can help you manage your Namibian business finances and stay on top of your VAT obligations.