Overview of resident registration returns

Introduction

A resident entity — also referred to as a local or domestic entity — is a business that has a permanent establishment for VAT purposes within a country. A permanent establishment generally refers to a fixed business presence, such as an office, branch, warehouse, data center, or dedicated server.

Unlike businesses registered under non-resident or simplified VAT regimes, resident entities are subject to the full domestic VAT framework. As a result, they are typically required to:

Collect and remit — Charge and remit VAT on both B2B and B2C transactions.
File full returns — File comprehensive VAT returns with the local tax authority.
Report output and input tax — Report both output VAT and eligible input VAT.
Recover eligible tax — Claim credits or refunds for recoverable VAT incurred on business expenses, where permitted under local law.

Resident returns differ from non-resident returns because you also submit input VAT transactions for recovery. The resident entity jurisdiction will have an Easyfile seller pays filing flow in Anrok — See Overview of filing flow types. The timeline, filing process, and answers to common questions are below.

Resident return filing timeline

Each resident return follows a predictable filing month timeline, from the open period through to a filed return you can download. Knowing what happens at each stage — and when — helps you plan time to review, upload input VAT, and approve your returns.

The resident return filing timeline

During the return period

Your return continues to add relevant transactions until the last day of the period.

After the return period closes (the filing month)

1st of the month — The return becomes , and you'll receive a notification detailing your upcoming returns.
Days 1 to 5 — Review the output VAT/GST transactions Anrok has calculated, and upload your purchase transactions for input VAT/GST recovery. Anrok then calculates the applicable input VAT/GST and updates the return.
After uploads are processed — The return is populated with output VAT/GST, input VAT/GST, and the net tax payable or refundable, and moves to a status.
- Review the full return details and approve it to authorize Anrok to file. Once approved, the return is moved to a status.
After approval — Anrok files the return with the tax authority, uploads a filing confirmation document, and — where payment is required — the return moves to a status.
- The filing record includes any payment reference numbers, instructions, and due dates. Some returns result in a refund position with no payment required; in other jurisdictions, payment is collected automatically by direct debit.
After payment — Where payment is required, upload your proof of payment in the Record Payment section. Once verified, the return moves to .

Next month (5th onwards)

Your return confirmation and documentation are available to view and download.

Review and file your resident return

You can review, upload input VAT/GST, and approve your resident return during the review period so Anrok can file it on your behalf.

Try reviewing a resident return in the demo above ☝️

In the Anrok app , go to Returns & payments. Take me there!
Under the Action required tab, select the resident return with a status.
Review the output VAT/GST transactions Anrok has calculated, then click Upload purchase transactions.
Select Download CSV template, then enter your transactions for input VAT/GST recovery.
Drag and drop the completed template, then click Upload.
Once the return is in a status, click View full return details to review the populated output VAT/GST, input VAT/GST, and net tax payable or refundable.
Click Approve to authorize Anrok to proceed with filing.
Once the return is in a status, click Record payment.
Enter the Confirmation Number, then drag and drop the payment receipt.
When you're finished, click Record Payment.

Resident return FAQs

We understand you may have questions related to filing resident VAT/GST returns in Anrok. Many of these questions are common, so let's work through some of them together:

What input VAT/GST can I include on my return?

You can include purchase transactions that are recoverable under local law by uploading them to the return using the required CSV template. Once uploaded, Anrok calculates the applicable input VAT/GST amounts and updates the return.

Note

By uploading purchase transactions, you confirm that they are recoverable for VAT/GST purposes and that you maintain the supporting documentation required by the relevant tax authority. If you are unsure whether VAT on a transaction is recoverable, or if special recovery rules apply — for example, claiming only 50% of the input VAT on a purchase — consult your tax advisor before uploading.

How do I report reverse charge transactions?

Clearly identify any reverse charge transactions when you upload them, since VAT may need to be reported on both the input and output sides of the return.

What happens if my return results in a refund?

In some cases, the return results in a refund position and no payment is required. When that happens, there is no proof of payment to upload, and the return proceeds to filing without a payment step.

How is payment made to the tax authority?

Where payment is required, the filing record includes any relevant payment reference numbers, payment instructions, and due dates. You make the payment and then upload your proof in the Record Payment section of the return. In some jurisdictions, payment is instead collected automatically by direct debit from the tax authority.

What do the resident return statuses mean?

— The return period has ended and the return is available for you to review, upload input VAT/GST, and approve.

— Anrok has calculated and populated the return, including your uploaded input VAT/GST. The return is ready for you to review the full details and approve.

— You've approved the return and authorized Anrok to proceed with filing.

— Anrok has filed the return with the tax authority. Where payment is required, you can now submit payment and upload your proof in the Record Payment section.

— Payment has been verified and the filing process is complete. All filing documentation, payment records, and confirmation details remain available in Anrok for future reference.

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