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.

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 you select the Include VAT Late Claims checkbox.

Image showing VAT late claims check box.

We recommend you always select the late claims checkbox. You'll also need to publish all previous VAT returns in chronological order, for late claims to come through.

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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