The National Board of Revenue (NBR) has extended the deadline for businesses to enter previously submitted paper-based VAT returns into the electronic VAT (e-VAT) system until June 30, 2026, ahead of the planned introduction of mandatory online VAT return filing from July.

According to an NBR press release issued on Sunday, a new sub-module titled “Hard Copy Return Entry” has been incorporated into the e-VAT system to facilitate the digital entry and preservation of all monthly VAT returns that had earlier been submitted in hard copy form.

The revenue authority said it had issued a circular on January 5, 2026 outlining the procedures for using the sub-module and had initially set March 31, 2026 as the deadline for entering all paper returns into the online system.

However, data from the e-VAT platform indicate that a significant number of hard-copy returns have yet to be entered electronically.

As part of its preparations to make online VAT return submission compulsory from July 2026, the NBR has decided to grant businesses additional time until June 30 to complete the process.

The NBR warned that businesses failing to enter their paper returns into the e-VAT system within the revised deadline would face restrictions.

In such cases, their closing balances as of May 2026 would be frozen, meaning no adjustments could be made against those balances in the future.

The revenue authority also noted that all VAT returns must be available in the online system for refund applications to be processed. As a result, businesses that do not enter all their previous VAT returns into the e-VAT platform will not be eligible to submit refund claims.

The NBR urged taxpayers to cooperate fully with its ongoing efforts to digitise all revenue-related activities, saying the initiative is aimed at enhancing transparency and accountability in the country’s tax administration system.