VAT periods and staggers

What VAT periods and staggers are, and how Kontala knows which period you are filing.

Last updated 10 July 2026.

Most businesses file VAT every three months. The exact months depend on your stagger - the quarterly cycle HMRC assigned when you registered.

The three quarterly staggers

Businesses on standard quarterly returns fall into one of three staggers, each ending in different months (for example, one ends in March, June, September and December). You can check yours in your HMRC account.

How Kontala tracks it

Kontala reads your VAT obligations directly from HMRC, so it always knows which period is open and when it is due - you do not have to tell it. That is what drives your deadline countdown and the period shown on your status card.

Some businesses use monthly or annual accounting instead. For how those schemes work, see HMRC's guidance on VAT Returns and VAT schemes.

Verify scheme details for your business - the right scheme depends on your circumstances.