VAT-registered businesses in Namibia must file a VAT return for every two-calendar-month tax period and pay any VAT due by the deadline. This guide explains the tax periods, the filing process on NamRA's ITAS portal, and what happens if you file or pay late.
VAT periods and deadlines
VAT tax periods in Namibia are two calendar months. NamRA allocates each business to either the odd cycle (periods ending January, March, May, July, September, November) or the even cycle (periods ending February, April, June, August, October, December).
The return — and payment of any VAT due — must reach NamRA by the 25th day of the month following the end of the tax period. If the 25th falls on a weekend or public holiday, file by the last business day before it.
What goes into the return
- Output VAT: 15% VAT charged on your standard-rated sales for the period
- Zero-rated and exempt supplies: declared separately
- Input VAT: VAT paid on business purchases and imports, supported by valid tax invoices
- Net position: output VAT minus input VAT — a payment to NamRA if positive, a refund claim if negative
Filing on ITAS, step by step
- Log in to the ITAS portal (itas.mof.na) with your business's credentials
- Select the VAT account and the open tax period
- Capture output VAT, input VAT and the supporting totals from your accounting records
- Submit the return and note the assessment
- Pay the VAT due via EFT to NamRA's account (or at a NamRA office), referencing your tax number and period
Penalties and interest for late filing
Filing or paying late is expensive: NamRA levies a fixed penalty per day for late returns, a percentage penalty on late payments, and interest on outstanding amounts. Figures current at the time of writing are a N$100-per-day penalty for late returns, a 10% per month penalty on late payment, and interest at 20% per annum — confirm the current rates with NamRA.
The most reliable protection is producing the return from your accounting system on time, rather than reconstructing the period from spreadsheets after the deadline.
Frequently asked questions
How often are VAT returns filed in Namibia?
Every two months. Each business is allocated a two-calendar-month tax period cycle by NamRA, and the return is due by the 25th of the month after the period ends.
Where do I file my Namibian VAT return?
On NamRA's ITAS portal (itas.mof.na), or at a NamRA office. ITAS is the standard channel for registration, filing and assessments.
What happens if I file my VAT return late?
NamRA levies penalties for late filing and late payment plus interest on outstanding VAT. At the time of writing the commonly applied figures are N$100 per day for a late return, 10% per month on late payment and 20% per annum interest — confirm current rates with NamRA.
Can I claim a VAT refund?
Yes. If input VAT exceeds output VAT for a period (common for exporters), the return results in a refund claim, which NamRA may verify before paying out.
This guide is general information, not tax or legal advice. Rates and rules change — confirm current figures with NamRA, the Social Security Commission or your practitioner before filing.
GamaERP computes your VAT return from the same ledger that runs your business — review the figures and file, no spreadsheet rebuild.
See Reporting & Compliance