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When VAT becomes payable
7.1 The general rule is that every VAT-registered trader must, by the 19th day of the month following the end of each two-month taxable period (i.e. January/February, March/April and so on), furnish to the Collector-General on the prescribed form (VAT 3) a true and correct return for the period showing the amount of VAT due by him or her and the amount of VAT deductible by him or her.
In addition, traders are also required to provide annually a return on form RTD EUR, which is a return of trading details, purchases and sales for the year, broken down by VAT rate.
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Annual returns
7.2 The Collector-General may allow certain traders to make their VAT returns on an annual basis. This facility is absolutely at the discretion of the Collector-General and is not available on application. Qualifying traders will be offered the facility if and when they qualify.
Form RTD EUR referred to in paragraph 7.1 must be completed also by these qualifying traders.
Traders making annual VAT returns may align the date of the return with the date of their own commercial accounting period.