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Submit VAT Return

After generating your VAT return, submit it to the Department of Inland Revenue.

§32 Attestation

Submitting a VAT return is a legal attestation under VAT Act 2014 §32 that the return is true and correct in your authorised capacity.

Submission Methods​

Online Portal (OTAS)​

The Department of Inland Revenue accepts online submissions through OTAS (Online Tax Administration System), the DIR's official online portal:

  1. In CoralLedger Comply, open the finalised return and click Export
  2. Download the DIR-accepted format file generated by Comply
  3. Log into OTAS
  4. Navigate to VAT Returns and upload the exported file
  5. Submit and save the confirmation

In Person​

You may also submit at DIR offices in Nassau or Freeport.

What You'll Need​

From CoralLedger Comply, export the finalised return before submitting. The DIR-format export includes all required figures:

  • Total taxable supplies (by rate)
  • Output VAT collected
  • Input VAT claimed
  • Net VAT payable/refundable

Payment​

If you have VAT payable:

  • Online - Pay through the DIR portal
  • Bank Transfer - To the Comptroller's account
  • Cheque - At DIR offices

After you pay, return to Comply and record the payment so the return can advance from Lodged to Lodged & Paid.

Late Filing Penalties

Returns filed after the deadline (21 days for standard taxpayers; 14 days for large taxpayers with annual turnover ≥ $5M) may incur penalties and interest.

Record Keeping​

After submission, store:

  • Your CoralLedger Comply generated return (PDF)
  • DIR submission confirmation
  • Payment receipt (if applicable)

CoralLedger Comply maintains all your return history for the required 7-year retention period.

Filing Status​

Comply tracks every return through an eight-state lifecycle. The states most relevant to submission are:

  • Awaiting Lodgement — artifacts have been generated; you now submit externally to the DIR.
  • Lodged — you have recorded the DIR lodgement in Comply via Record DIR Acknowledgement.
  • Lodged & Paid — final state once payment is recorded (or automatically for credit/zero returns).

See the canonical state machine table on the VAT Returns Overview page.

Amendments​

If you need to correct a previously-lodged return:

  1. Navigate to the lodged return on the VAT Returns page.
  2. Click Amend. The amendment is created in the Amendment Draft state — distinct from the original return, which remains in its existing Lodged / Lodged & Paid state for audit history.
  3. Make corrections to the affected line items.
  4. Submit the amendment through the same approval and submission workflow as a fresh return — Section 61 acknowledgement, signatory capture, artifact generation, and Record DIR Acknowledgement.
  5. When the amendment is lodged it follows the same lifecycle and ends at Lodged (or Lodged & Paid once paid).

There is no separate "Amended" final state — both the original return and its amendment are durable lifecycle records visible in the audit trail.

By Statute References​

Next Steps​