All transactions categorized

Every transaction for the period has been assigned a VAT category. No items sitting in an uncategorized or "review" state.

VAT category and rate reviewed

Review the category and rate applicable to each transaction on its date. Keep Standard, Reduced, Zero-Rated, and Exempt distinct.

Classification evidence retained

Keep the evidence used to classify each supply. Refer unresolved treatment questions to your practitioner before preparing the return.

Filing period and deadline checked

Confirm the filing period and deadline applicable to your business with the Department of Inland Revenue.

Input VAT documentation complete

All input tax claims are supported by valid VAT invoices or receipts. Each document shows the supplier's TIN, date, and the VAT amount separately.

Period dates correct

The return covers the exact filing period; confirm the start and end dates match your assigned filing frequency and that no transactions from outside the period are included.

Credit notes properly applied

Any credit notes issued or received during the period are recorded against the correct period and the VAT adjustment is reflected in the return.

Import VAT entries included

VAT paid on imports (evidenced by customs import entry documents) is included as input tax where it relates to taxable supplies. Keep the import-entry references on file.

Return preview validation passed

Generate a preview of the return and review the totals (output tax, input tax, net VAT position) before filing. Confirm the figures reconcile with your general ledger.