When is VAT payable?

Competex clients report VAT on a quarterly basis.
We register our clients to report VAT on a quarterly basis using the standard quarter ends of 31 March, 30 June, 30 September and 31 December.

Returns have to be submitted online around 5 weeks later; by the 7th of May, August, November and February. Any VAT due also has to be paid by these dates, although direct debit payments are taken a few days later.

Read: VAT Explained.

Amy FowlerWhen is VAT payable?