Changes to Fuel Excise Account Submissions on eFiling
SARS is updating the DA159 and DA160 fuel-account forms and the related EXD159 and EXD160 electronic submission processes on eFiling. The changes apply to affected petroleum-product licensees operating Manufacturing Warehouses (VM) and Special Storage Warehouses (SOS).
The changes respond to amendments introduced through the Taxation Laws Amendment Act, 2024. The amendments added tariff and fuel levy items for petroleum products that the current fuel excise accounts do not accommodate.
The changes apply to affected Manufacturing Warehouse (VM) and Special Storage Warehouse (SOS) petroleum-product licensees. They do not apply to all Excise traders.
The updated forms will include additional tariff items and allow users to select the applicable tariff code and product description from drop-down lists. Users will capture the relevant litre quantities, and the system will apply the correct rates and formulas to calculate duties and levies. The General Fuel Levy and Carbon Fuel Levy will be shown separately, and more than one product can be reported on a single EXD159 or EXD160 through repeatable tariff fields.
Affected licensees will use the updated forms and electronic submission processes on eFiling.
What to do next?
Affected licensees must submit outstanding returns and complete amendments for periods before 1 September 2026. Manufacturing Warehouse licensees must finalise the August 2026 account, while Special Storage Warehouse licensees must finalise the April-to-June 2026 account.Â
See the updated Guide here – SE-OIL-04 – Completion of DA 160 Petroleum Product Account – External Guide.
Affected licensees should use the published guidance and contact the Excise branch office that controls their licence if they require assistance. There are 14 Excise offices around the country. To see the list of offices and contact details, click here.
SARS is updating the DA159 and DA160 fuel-account forms and the related EXD159 and EXD160 electronic-submission processes on eFiling. The updated process will include additional tariff items, automated calculations, stronger validation, and clearer reporting of fuel levies.
The changes apply to affected petroleum-product licensees operating Manufacturing Warehouses (VM) and Special Storage Warehouses (SOS). VM licensees submit monthly fuel accounts, while SOS licensees submit quarterly fuel accounts. The changes do not apply to all Excise traders.
Users will select the applicable tariff code and product description, capture the relevant litre quantities, and allow the system to apply the correct rates and formulas. Business rules will help validate the information before submission.
Yes. A single EXD159 or EXD160 can accommodate more than one product through repeatable tariff fields. A separate return will no longer be required for each product.
The updated forms and electronic processes are scheduled for implementation on 19 October 2026.
Affected licensees must submit outstanding returns and complete amendments for periods before 1 September 2026. VM licensees must finalise the August 2026 account, while SOS licensees must finalise the April to June 2026 account. If this cannot be completed by 15 October 2026, the licensee must contact the Excise branch office that controls the licence. There are 14 Excise offices around the country. To see the list of offices and contact details, click here.
The change accommodates new tariff and fuel levy items introduced through the Taxation Laws Amendment Act, 2024. It also supports SARS’s modernisation goals by reducing manual steps, improving calculation accuracy, strengthening validation, and providing clearer fuel-excise information.
Updated policies, guides, DA159 and DA160 Excel versions, and the new forms will be published through approved SARS channels before implementation. Technical or policy questions should be referred through the confirmed Excise support route.
