Iran Spring 2026 VAT Deadline and Penalty Waiver

Iran has announced extended completion and payment arrangements for Spring 2026 VAT obligations, together with full relief from specified penalties for eligible taxpayers who act by the stated deadlines.

Circular number 200/1405/28 Attachment None

Iranian National Tax Administration

Issue date July 29, 2026 Solar Hijri date 7 Mordad 1405

VAT Circular

Spring 2026 VAT Deadline and Penalty Relief

VAT

Spring 1405 Tax Period

Penalty Relief

Recipients

Tax Affairs Offices and affected VAT taxpayers

Subject

Payment or payment arrangement of Spring 1405 VAT liabilities under paragraph (b) of Article 5 of the Law on Point-of-Sale Terminals and the Taxpayer System

Considering the deadlines for issuing and registering electronic invoices, buyer responses in the Taxpayer System, and the applicable VAT rules, the Iranian National Tax Administration announced the following measures:

Taxpayers who pay or arrange payment of their Spring 1405 VAT liability through the Taxpayer System by the end of August 16, 2026 (25 Mordad 1405) may receive a 100% waiver of the penalties under Article 37 relating to late payment of the VAT calculated in the saved performance summary.
The deadline for completing the electronic transaction-details form connected with the Article 169 transaction list for Spring 1405 is extended to the end of August 16, 2026 (25 Mordad 1405).
Transaction details may be completed by file upload only until the end of August 15, 2026 (24 Mordad 1405). On August 16, 2026 (25 Mordad 1405), completion will be available through item-by-item data entry.
Taxpayers who finalize and save the contents of their Spring 1405 VAT performance summary through the Taxpayer System by the end of August 16, 2026 (25 Mordad 1405) may receive a 100% waiver of the penalties under paragraph (b) of Article 36 relating to the VAT calculated in that summary.

Seyed Mohammad Hadi Sobhanian
Head of the Iranian National Tax Administration

Key dates at a glance

Action	Scope	Deadline
VAT payment or payment arrangement	Spring 1405 VAT liability through the Taxpayer System	August 16, 202625 Mordad 1405
Transaction-details form	Electronic completion for the Spring 1405 Article 169 transaction list	August 16, 202625 Mordad 1405
Transaction-details file upload	Last day for completing transaction details by uploaded file	August 15, 202624 Mordad 1405
Final VAT performance summary	Finalization and saving of the Spring 1405 VAT performance summary	August 16, 202625 Mordad 1405

The circular provides 100% relief from specified penalties, subject to timely action. Eligibility and implementation should be reviewed against the original circular and each taxpayer's records in the Taxpayer System.

Source and disclaimer

Source: Circular No. 200/1405/28 issued by the Iranian National Tax Administration on July 29, 2026 (7 Mordad 1405).

This page is an unofficial English summary and does not replace the original circular, professional tax advice, or later official guidance. Taxpayers should confirm how the measures apply to their own VAT records and Taxpayer System status.

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