Register for VAT
The way you register for tax & customs and update your existing details has changed from 12 May 2014. For more information, click here
When to register?
It is mandatory for a business to register for VAT if the income earned in any consecutive twelve month period exceeded or is likely to exceed R1 million. The business must complete a VAT 101 - Application for Registration form
and submit it to the local SARS branch
within 21 days from date of exceeding R1 million. A business may also choose to register voluntarily if the income earned, in the past twelve month period, exceeded R50 000.
How to register?
The VAT 101 application for registration must be submitted in person at the SARS branch
nearest to the place where your business is situated or carried on. A registered tax practitioner may appear in person on behalf of the applicant. SARS will not accept any faxed or photocopied applications for registration. Posted applications will only be processed if applicants are geographically far from the SARS branch
or due to any form of disability and the applicant cannot physically present the application.
All supporting documents, as listed on the application form, must be submitted, otherwise there may be a delay in finalising the VAT registration.