These guides are issued in terms of the Tax Administration Act, 2011.
These guides are neither “official publications” as defined in the Act, nor are they binding on SARS. They are merely intended to assist taxpayers in the practical interpretation and application of the requirements set by law.
Note:
Effective 1 April 2026, the VAT compulsory registration threshold is R2.3 million and the voluntary registration threshold is R120 000 (subject to applicable exceptions). Related publications, guides and FAQs will be updated in due course once the 2026 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill is promulgated.
Note:
The dates in the last column indicate when a particular guide was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn.
