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Ninth RUC digit: when a food-service business files VAT returns
Identify the ninth digit of your RUC and review the base monthly or semiannual VAT deadlines published by the SRI.
Which one is the ninth digit?
Count the characters of the RUC from left to right. The character in position 9 is the ninth digit. For example, in a RUC beginning with 1234567890, the ninth digit is 9. Do not publish your complete RUC to make this check.
First confirm whether you file VAT monthly or semiannually
The SRI states that filing frequency depends on the taxpayer operations and tax regime, not merely on whether the establishment is a restaurant, café, or bar. VAT-taxed transactions or withholdings may require monthly filing; according to the SRI, a RIMPE Entrepreneur files VAT semiannually. Review the obligations registered for your RUC before using the corresponding column.
Base deadlines published by the SRI
For monthly returns, the stated day falls in the month after the declared period. For semiannual returns, January–June is filed in July and July–December in January of the following year. The following table shows base days by ninth digit; it does not replace checking the actual deadline for a particular period.
| Ninth digit | Monthly VAT | January–June | July–December |
|---|---|---|---|
| 1 | 10 of the following month | 10 of July | 10 of the following January |
| 2 | 12 of the following month | 12 of July | 12 of the following January |
| 3 | 14 of the following month | 14 of July | 14 of the following January |
| 4 | 16 of the following month | 16 of July | 16 of the following January |
| 5 | 18 of the following month | 18 of July | 18 of the following January |
| 6 | 20 of the following month | 20 of July | 20 of the following January |
| 7 | 22 of the following month | 22 of July | 22 of the following January |
| 8 | 24 of the following month | 24 of July | 24 of the following January |
| 9 | 26 of the following month | 26 of July | 26 of the following January |
| 0 | 28 of the following month | 28 of July | 28 of the following January |
A warning for food-service businesses
Do not assume that VAT is always monthly because you sell food and drinks. Check your regime, activities, rates, and possible withholdings. The SRI states that a RIMPE Popular Business generally does not file a VAT return because its quota includes that tax, with exceptions for activities outside the regime. Other obligations, such as Income Tax or withholdings, also have their own calendars.
Before filing the return
Review authorized documents, credit notes, and period amounts in your accounting records. Confirm the applicable deadline with the SRI, especially when an extension resolution, holiday, or special territorial rule exists. BestTables helps retrieve documents but does not automatically determine your tax regime.
Educational information based on official sources available on the stated date. Obligations may vary by tax regime and the taxpayer particular circumstances. Verify your obligations with the SRI or consult a tax professional.