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How-To Guide

How to Submit a VAT Return to SARS

How to submit a VAT201 return on SARS eFiling: gather output and input VAT, complete the return, pay by the 25th after each bi-monthly period. Step-by-step with due dates.

Updated 12 March 2026·3 min read·5 steps
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Quick answer

To submit a VAT return (VAT201) to SARS: log into eFiling, enter total standard-rated supplies and output VAT (15%), claim allowable input VAT on business purchases, and submit by the 25th of the month following your VAT period. If output VAT exceeds input VAT, pay the balance by the same date.

Step-by-Step Guide

1

Gather your VAT records

Collect all sales invoices (output VAT) and purchase invoices (input VAT) for the VAT period. Ensure all tax invoices comply with SARS requirements: supplier VAT number, invoice number, date, description, and VAT amount shown separately.

2

Calculate output VAT

Add up all VAT charged on sales and services during the period. This includes standard-rated supplies (15%), zero-rated supplies (0%), and exempt supplies (no VAT). Record the totals for each category.

3

Calculate input VAT

Add up all VAT paid on business purchases and expenses during the period. You can only claim input VAT on purchases used to make taxable supplies. Exclude: entertainment, motor cars, and personal expenses.

4

Complete the VAT201 on eFiling

Log into SARS eFiling. Navigate to Returns > VAT > VAT201. Enter: total supplies (standard, zero-rated, exempt), output VAT, input VAT claimed, and calculate the net amount payable or refundable.

5

Submit and pay

Submit the VAT201 return by the 25th of the month following your VAT period. If you owe VAT (output > input), make the payment by the same date. If you're due a refund (input > output), SARS will process it after verification.

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Frequently Asked Questions

When is the VAT return due?
By the 25th of the month following your bi-monthly VAT period. For example, the Jan-Feb period is due by 25 March.
What is the penalty for late VAT submission?
SARS charges a 10% penalty on unpaid VAT plus interest at the prescribed rate. Repeated late submissions can result in additional admin penalties.
Can I claim VAT on all business expenses?
No. You cannot claim input VAT on entertainment, motor cars (passenger vehicles), membership fees for recreational clubs, or expenses for exempt supplies.

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