Register for VAT

Top Tip: 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.
 
 
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 Top FAQs

Will certain registration types still require a physical inspection?
Yes. All current registration types requiring an inspection will continue to require an inspection at the discretion of the Commissioner.

How do I get a Notice of Registration?
The following Notices of Registration will no longer be issued: IT150 – Notice of Registration [Personal and Corporate Income Tax (CIT)] VAT 103 – Notice of Registration [Value-Added Tax (VAT)] EMP103 – Notice of Registration (Payroll Taxes).

Why should I register for Value-Added Tax (VAT)?
You should register for VAT if you intend participating in the VAT system. However, before you register you must carry on an enterprise and you must meet,

How do I register for Value-Added Tax (VAT)?
You register for VAT by completing and submitting a VAT 101 form with the requested supporting documents.

Can I register on a voluntary basis?
Yes, if the value of taxable supplies exceeded R50 000 in the past period of 12months.