How to register for VAT on eFiling

Follow the easy steps below to register for VAT on eFiling:

Step 1

Logon to your eFiling profile

Step 2

Navigate to SARS Registered Details functionality:

On the Individual portfolio, select Home to find the SARS Registered Details functionality on the left menu
On the Tax Practitioner and Organisations eFiling portfolio, the SARS Registered Details functionality is under the Organisations menu tab

Step 3

Select Maintain SARS Registered Details on the left menu

Step 4

The Maintain SARS Registered Details screen will display. Select I Agree to confirm that you are authorised to perform maintenance functions of the registered details of the company or individual.

Step 5

Click VAT under My tax products > Revenue on the left menu

Step 6

Select Add new product registration to register new or additional VAT branch registration:

Step 7

The RAV01 form will open with the VAT container:

For new VAT registrations the VAT liability date must not be backdated for more than six months from today’s date. Should the liability date exceed the six months, you will be required to visit the SARS branch with supporting documents such as financial statements, signed contracts or invoices issued to request a further back dating.

For existing VAT registrations no back dating of the VAT liability date will be allowed via eFiling channel. You are required to visit the SARS branch with the necessary supporting documents to request an amendment to the VAT liability date.

For voluntary new VAT registrations the back dating of the liability date will not be allowed and the system will set it to “today’s date”. In the event where you have charged VAT prior to registration, request the backdating by visiting a SARS branch with the necessary supporting documents to prove the back dating of the VAT liability date.

A warning message will appear if the liability date has not been entered correctly with an instruction to visit a branch with the necessary documentation.

Please note: The VAT Liability Date must not be prior to 01 September 1991 and not more than 3 months in the future:

Step 8

When you select the business activity code field, the VAT Business Activity box will display to select the section applicable to your business. The codes can be obtained from the VAT-Reg-02-G01- Guide for Completion of the VAT Application and the VAT 403 – Vendors and Employers: Trade Classification Guide.

Please note: As part of the new provisions based on legislative changes in respect of Voluntary Registrations, this selection now allows those applicants who do not yet exceed the R50 000 taxable supplies to continue with the registration if the applicable supporting documents based on the business activity selected, can be provided or submitted during the interview.

Step 9

If you select the business activity code field, the Farming Activity codes will display to select the section codes applicable to your business.

Please note: If you select a different business activity code after you have received the containers for Diesel concession, you will receive the following error: 'Mark here if you derive farming income in addition to your main business activity income: If you select this indicator, the “Farming Activity Code” field will be mandatory.'

Step 10

If your answer to the question ‘Taxable supply exceeded R50,000 in the preceding 12 months’, is ‘Y’ for yes, then the sum of standard rated supplies and zero rated supplies must be more than R50,000. If you have answered 'N' to the ‘Taxable Supplies exceeded in the preceding 12 months’ then the expected Taxable Supplies question must be answered Y and if you have answered Y to the fact that you have not yet exceeded this amount, you are required to indicate when and how you will expect to reach the R50 000 Taxable Turnover. These questions are mandatory and you will be unable to proceed if this is not completed.

Immediate allocation of a new VAT reference number upon application

SARS will issue a VAT reference number immediately to any person who submitted a registration application through eFiling or walk-in channel, if no risk was identified. The prescribed supporting documents can be submitted through eFiling, SARS website online query system or walk-in channel, the latter is by appointment only. See the updated guide for info.

VAT vendors can also request and obtain a VAT Notice of Registration on eFiling:

Follow these easy steps:

Step 1

Logon to your eFiling profile

Step 2

Go to the Organizations main menu

Step 3

Click SARS Registered details on the side menu

Step 4

Select Notice of Registration

Step 5

Select VAT.

Follow the easy steps below to register for VAT on eFiling:

Step 1

Step 2

Step 3

Step 4

Step 5

Step 6

Step 7

Step 8

Step 9

Step 10

Immediate allocation of a new VAT reference number upon application

VAT vendors can also request and obtain a VAT Notice of Registration on eFiling:

Step 1

Step 2

Step 3

Step 4

Step 5

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