Q: How can I check if I am compliant?
A: To determine if you are compliant, you can:
Q: What VAT return filing periods will be allowed according to my filing category?
A: Category A filing period:
Category B filing period:
Q: How do I submit my VAT return?
A: Vendors can submit the VAT return via eFiling on or before the last business day of the month, and via any SARS branch by the 25th (or the last business day before) after the end of the tax period.
Note: VAT charged on supplies made (output tax) less VAT paid to your suppliers (input tax) and other permissible deductions = the amount of VAT payable/refundable.
Q: When am I entitled to a refund?
|A: If a vendor is entitled to a VAT refund, SARS is required to pay that VAT refund within 21 business days of receiving the correctly completed VAT return in respect of that VAT refund, without incurring any interest on that VAT refund.|