Include late claims on a VAT Return

If you have late claims in your VAT reporting period, you can include them on your VAT Return. Late claims are transactions from a past period that you enter in the current VAT period. Late claims won't be calculated if the VAT Return for the period of the transaction is still in draft.

The reporting period for your late claim depends on your organisation's VAT scheme:

  • Accrual basis - Determined by the transaction date.
  • Cash basis - Determined by the payment date.

Late claims are included in your VAT Return when the check box Include VAT Late Claims is selected.

Image showing VAT late claims check box.

We recommend you always have the check box for late claims selected.

You can view late claim details on the VAT Audit Report in a separate section for each VAT rate, for example, '20% (VAT on Income) Late Claims'.

Image showing late claims on VAT Audit Report.

Transactions dated before the conversion date, and pre-conversion transactions edited after the conversion date, won't be included as late claims.

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