How to File VAT Returns in Nigeria on Rev360: A Step-by-Step 2026 Guide

To file a VAT return in Nigeria on the Rev360 portal, log in to the Self-Tax Filing menu, download the standardised Excel VAT template for the period you owe, enter your sales and purchases using the platform's product codes, upload your purchase invoices as PDFs, and submit before the 21st day of the month following the transaction.

Rev360 has been live since 30 April 2026, replacing TaxPro Max as the platform every VAT-registered business must use, and it changes more than the login screen. It automates parts of the return that used to be manual, and it rejects incomplete input VAT claims within 24 hours. Here is exactly how the process works.

How do you file a VAT return on Rev360, step by step?

1. Log in and locate your VAT liability. Go to Self-Tax Filing, then Taxes Due, find the earliest outstanding VAT period, and click "File Now" to download the Excel template for that month.
2. Complete the sales sheet. Record each customer and the sales value excluding VAT, tagged with a product code: 0 for standard-rated (vatable) items, 1 for exempt supplies, 2 for zero-rated supplies such as exports and a few essential goods.
3. Claim input VAT by Tax ID, not by amount. Enter the seller's Tax Identification Number for each qualifying purchase. Rev360 pulls the VAT figure into the C1 Purchases sheet automatically — manual entry there is not accepted.
4. Attach your purchase invoices. Upload clear PDF scans of the underlying purchase invoice for every input VAT claim. The system runs an automated review within 24 hours, and a claim without a matching invoice is rejected outright.
5. Review the auto-generated VAT Return Form and submit. Check the populated summary sheet against your own figures, save the file, upload it to the portal, and keep the submission receipt.

When is the VAT filing deadline, and what happens if you miss it?

Every VAT-registered business must file a return on or before the 21st day of the month following the transaction month — including a nil return in a month with no taxable activity. Missing it is expensive:

• Late or non-filing: an administrative fine of ₦100,000 for the first month of default and ₦50,000 for every subsequent month
• Late payment of the tax itself: 10% of the unpaid amount, plus interest at the Central Bank of Nigeria's Monetary Policy Rate — 26.5% as at July 2026 — until settled

Run the two together and the numbers move fast: a business that files three months late owes ₦200,000 in filing penalties alone (₦100,000 plus two months at ₦50,000), before the 10%-plus-interest charge on the tax it was holding starts compounding.

What do you need ready before you start filing?

• Confirmed Rev360 access — either migrated from your old TaxPro Max credentials or freshly registered.
• Verified Tax ID and business details on the portal, matching your registration exactly.
• A sales ledger already split into vatable, exempt and zero-rated categories, so coding the sales sheet is a copy job, not a judgement call under deadline pressure.
• PDF copies of every purchase invoice you intend to claim input VAT against, scanned clearly enough to survive the 24-hour automated review.
• Your own VAT computation done independently before you touch the portal, so a mismatch surfaces as a question, not a rejected return.
• One named, authorised filer on the account, so submissions aren't left to whoever remembers the deadline.

Who is exempt from filing VAT returns in Nigeria?

Small businesses — annual gross turnover under ₦100 million and fixed assets under ₦250 million — are exempt from VAT filing obligations under the Nigeria Tax Act. Cross either threshold, or hold an existing VAT registration, and monthly filing is mandatory regardless of whether you traded in a given month. Exemption is not self-declared: if you are close to either line, get it assessed rather than assumed.

What does this mean for your business?

• Build Rev360 prep into monthly close, not deadline week — scan invoices and code sales as they happen.
• Reconcile before you upload. The 24-hour automated review does not forgive a missing invoice or a mismatched Tax ID.
• Treat the 21st as firmer than before. With fiscalisation and e-invoicing data already showing NRS what you should be filing, cumulative penalties compound faster than under the old, more manual regime.
• Check your exemption status now if you are near the ₦100 million turnover or ₦250 million asset threshold, rather than after a return is rejected.

Rev360's automatic input VAT matching only pays off if you already know which of your purchases qualify for input VAT credit, and it sits on the same compliance backbone as Nigeria's e-invoicing rollout — the two reforms are designed to cross-check each other.

FAQ

Do I still need to file a VAT return if I had no sales in a month? Yes. NRS requires a nil return regardless of whether any taxable supply occurred that month; skipping it still counts as a failure to file and attracts the ₦100,000 penalty.

Can I manually enter my input VAT credit instead of using the seller's Tax ID? No. Rev360 auto-populates the input VAT sheet from the seller's Tax Identification Number, and manual entry is not accepted. A claim without a matching PDF purchase invoice is rejected within the platform's 24-hour review.

What is the penalty for filing a VAT return late in Nigeria? ₦100,000 for the first month of default and ₦50,000 for every subsequent month, plus — if the tax itself remains unpaid — 10% of the outstanding amount and interest at the CBN's Monetary Policy Rate.

Migrating to Rev360 and getting your VAT filing process airtight shouldn't be a monthly scramble. VOG Global Consult helps Nigerian businesses set up their Rev360 workflow, reconcile input VAT claims before submission, and stay ahead of FIRS/NRS deadlines. To book a VAT compliance review, contact VOG Global at Suite 060 to 061, Orago Complex, Area 10, Garki, Abuja.