VAT-9M is a form used by VAT taxpayers who file settlements on a monthly basis. It serves to periodically report information on sales and purchases and to calculate output and input VAT for a given month. The service includes preparing, verifying, and submitting the VAT-9M declaration to the tax office; it is filed by taxpayers not registered as active VAT payers who are nonetheless required to settle VAT on specific transactions — the import of services, the acquisition of services from abroad, or the supply of goods for which the purchaser is liable for the tax.