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How-To Guide

How to Submit a VAT Return to SARS

Step-by-step guide to completing and submitting your VAT201 return on SARS eFiling. Includes what to report, due dates, and common mistakes.

Updated 1 March 2025·3 min read·5 steps

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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