When do I need to complete a VAT Return?
From the date of registration, a VAT registered business charges VAT on their taxable sales (known as output VAT). They may be able to claim some of the VAT charged on their purchases and other expenses (known as input VAT).
The business must pay to FTA the difference between the output VAT and the input VAT. However, if the input VAT is higher than the output VAT the business will be due a VAT refund, which is repayable by FTA. The business must inform FTA of the VAT which is due to be paid (or refunded) by submitting a VAT return. VAT returns usually cover a three-month period and the relevant dates will be shown on the return, for example, 1 January 2017 to 31 March 2018.