How to Register for VAT in South Africa
Updated 12 March 2026 · 3 min read · 6 steps
How to register for VAT in South Africa: mandatory at R2.3 million taxable supplies, voluntary from R120,000. File VAT101 on SARS eFiling with CIPC certificate and bank letter. Approval in 1–21 days.
Step-by-Step Guide
- 1
Determine if you must register
VAT registration is mandatory if your taxable supplies exceed or will exceed R2.3 million in any consecutive 12-month period. Voluntary registration is available if turnover exceeds R120,000. All supplies of goods and services made in South Africa count, excluding exempt supplies. - 2
Register on SARS eFiling
Create an eFiling profile at www.sarsefiling.co.za if you don't have one. You'll need your company's income tax reference number, which you get when registering the company with SARS. - 3
Complete the VAT101 application
On eFiling, navigate to Returns > VAT > Register for VAT. Complete the VAT101 form with your business details, banking information, and expected turnover. - 4
Submit supporting documents
Upload: proof of business address, bank confirmation letter, ID copies of directors, CIPC registration certificate, and proof of taxable supplies (invoices, contracts, or projections). - 5
Wait for approval
SARS typically processes VAT registrations within 1-21 business days. You'll receive your VAT number via eFiling. If rejected, you'll receive reasons and can resubmit. - 6
Set up your VAT system
Once registered, set up your accounting system to charge VAT on invoices (15%), track input VAT on purchases, and file VAT returns every 2 months (by the 25th of the month following your VAT period).
Free Tool
VAT Calculator
Calculate VAT amounts for invoices, expenses and financial planning. Support for standard and zero-rated supplies.
Frequently Asked Questions
When must I register for VAT in South Africa?
You must register when your taxable supplies exceed R2.3 million in any 12-month period. You may voluntarily register if taxable supplies exceed R120,000.
How long does VAT registration take?
SARS typically takes 1-21 business days to process a VAT registration application submitted via eFiling.
Can I register for VAT online?
Yes, VAT registration is done through SARS eFiling (www.sarsefiling.co.za) by completing the VAT101 form.
What documents do I need for VAT registration?
You need: CIPC certificate, proof of address, bank confirmation, director ID copies, and proof of taxable supplies.
More How-To Guides
- How to Calculate PAYE in South AfricaHow to calculate PAYE on salary in South Africa: annualise gross pay, apply SARS 2026/2027 brackets, subtract rebates and medical credits, divide by 12. Free PAYE calculator included.
- How to File Provisional Tax in South AfricaComplete guide to provisional tax in South Africa. Learn who must pay, how to calculate payments, and deadlines for IRP6 submissions.
- How to Register a Company with CIPC in South AfricaRegister a Pty Ltd with CIPC in South Africa: name reservation (R50), online CoR14.1 filing (R175), 1–5 business days. Documents, MOI, and post-registration SARS steps explained.
- How to Claim a Home Office Deduction in South AfricaStep-by-step guide to claiming a home office tax deduction with SARS. Eligibility requirements, calculation method, and required documentation.