FAQs for VAT vendors

Q: How can I check if I am compliant?

A: To determine if you are compliant, you can:

  • View your compliance status via eFiling on the “My Compliance Profile” page;
  • Request the latest Statement of Account for the taxes you are registered for;
  • Call the SARS Contact Centre to request your compliance status.

Q: What VAT return filing periods will be allowed according to my filing category?

A: Category A filing period:

  • Example for 2020 filing:
For periodFile in 
Dec 2019 – Jan 2020Feb 2020 
Feb 2020 – Mar 2020Apr 2020 
April 2020May 2020* month 1 of relief
May 2020Jun 2020* month 2 of relief
Jun 2020Jul 2020* month 3 of relief
Jul 2020Aug  2020* month 4 of relief
Aug 2020 – Sep 2020Oct 2020 
Oct 2020 – Nov 2020Dec 2020 

Category B filing period:

  • Example for 2020 filing:
For periodFile in 
Jan 2020 – Feb 2020Mar 2020 
Mar 2020 – Apr 2020May 2020 
May 2020Jun 2020* month 1 of relief
Jun 2020Jul 2020* month 2 of relief
Jul 2020Aug 2020* month 3 of relief
Aug 2020Sept 2020* month 4 of relief
Sept 2020 – Oct 2020Nov 2020 
Nov 2020 – Dec 2020Jan 2021 

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.

To access this page in different languages click on the links below:

Table of Contents

Last Updated:

What is your experience of the website? Did you find what you were looking for?
Click here to answer our one-minute survey – Tell us what you think of the SARS website.

Share on facebook
Share on twitter
Share on linkedin
Share on email
Share on print