Board of Inland Revenue (BIR)
Form VAT Return — Value Added Tax Return
File your bimonthly VAT return declaring sales, purchases, and tax due
- Form ID
- VAT Return
- Who must file
- All persons registered for VAT (registration required when annual sales exceed TTD 500,000)
- Filing frequency
- Bimonthly
- Filing deadline
- 25th of the month following each two-month tax period
- Regulator
- Board of Inland Revenue (BIR)
The VAT Return is filed bimonthly by all VAT-registered businesses in Trinidad and Tobago. The return declares your sales, purchases, VAT collected, VAT paid on inputs, and net VAT due for each two-month tax period. The VAT rate is 12.5% on most goods and services.
Businesses are assigned to Category A (periods ending on the last day of odd months) or Category B (periods ending on the last day of even months), resulting in six returns per year. Filing and payment are due by the 25th of the month following each period.
VAT returns are filed electronically via the e-Tax portal and require a TTConnect ID and BIR File Number. Learn more about how HeadOffice can help you manage your Trinidad and Tobago business finances and stay on top of your VAT obligations.