Overview: A Big Year for eFiling
The 2026 filing season brings the most significant updates to SARS eFiling in years. Three changes stand out: the launch of the Global Minimum Tax (GMT) module for multinational enterprises, a pilot programme pre-populating cryptocurrency data into individual tax returns, and stricter enforcement of employee tax number validation on employer submissions.
While the GMT module affects a relatively small number of large multinationals, the crypto pilot and employee validation changes impact a much broader range of taxpayers and employers. This guide covers everything you need to know.
Global Minimum Tax Module (From 16 March 2026)
South Africa enacted the Global Minimum Tax Act in December 2024 as part of its commitment to the OECD's Global Base Erosion (GloBE) framework. The eFiling module for administering GMT obligations went live on 16 March 2026.
Who is affected: Multinational enterprise groups with consolidated annual revenue of €750 million or more. This is a narrow group — primarily large South African headquartered multinationals and local subsidiaries of foreign groups above the threshold.
Key deadlines for calendar year-end filers:
- Registration: Within 90 days of the end of the first fiscal year (by 31 March 2026) - GIR Notification: Within 180 days (by 29 June 2026) - GIR Filing: Within 18 months for the transitional year
For most small and medium businesses, this change has no direct impact. However, accountants working with large corporate clients should familiarise themselves with the new eFiling module.
Cryptocurrency Pre-Population Pilot
Starting in the 2026/2027 tax year, SARS is piloting the pre-population of cryptocurrency disposal data into personal income tax returns (ITR12). This works similarly to how bank interest data already appears automatically in your return.
What this means in practice: Selected taxpayers will see reported crypto gains automatically appear on their returns, requiring verification rather than manual entry. SARS is receiving data from crypto exchanges and platforms operating in South Africa.
This is currently a pilot — not all taxpayers will see pre-populated crypto data in the 2026 filing season. However, it signals an important shift: SARS now has the infrastructure to track crypto transactions at scale.
For taxpayers who have not been declaring crypto gains, this is a strong signal to get compliant. Our Tax Refund Calculator can help estimate the impact of previously undeclared income. Consider using the SARS Voluntary Disclosure Programme (VDP) to regularise past non-compliance before SARS contacts you.
Stricter Employee Tax Number Validation
From the February 2026 EMP501 reconciliation onwards, e@syFile submissions without valid Income Tax Reference Numbers (ITRNs) for every employee will be rejected. Previous grace periods have ended.
Who is affected: All employers submitting EMP501 reconciliations and IRP5 certificates via e@syFile or eFiling. If any employee on your payroll does not have a valid ITRN, your entire submission may be rejected.
What to do now:
1. Audit your employee records — ensure every employee has a valid tax reference number on file 2. For employees who have never registered, assist them in registering via SARS eFiling or the SARS Online Query System (SOQS), which now supports income tax registration 3. For employees below the tax threshold, they still need an ITRN if they are included in your EMP501
Do not wait until EMP501 filing time (May 2026) to discover missing tax numbers. Start the audit now.
SOQS Income Tax Registration
The SARS Online Query System (SOQS) now supports "Register for Income Tax" as a service option. This provides an alternative to visiting a SARS branch for individuals who need a tax number but do not have existing eFiling access.
This is particularly useful for new employees who need a tax reference number for payroll registration, and for employers helping staff get registered. Previously, individuals without eFiling access had to visit a branch in person.
Processing Time Improvements
SARS has significantly improved processing efficiency:
| Metric | 2025 | 2026 | Change |
|---|---|---|---|
| Average refund turnaround | ~21 days | ~14 days | 33% faster |
| Pre-filled returns | ~60% of filers | ~70% of filers | +10 percentage points |
| Annual ITR12 processing capacity | ~4.5 million | ~5 million | +11% |
Auto-Assessments: Verify Before You Accept
With approximately 70% of returns now pre-filled, SARS issues auto-assessments to a large portion of individual taxpayers. While this is convenient, it is important to verify the data before accepting.
Auto-assessments may miss:
- Additional income sources not reported by third parties - Deductions you are entitled to (home office, travel, donations) - Medical credits beyond the basic Section 6A credits - Retirement annuity fund contributions made privately - Rental income or capital gains not yet in the system
Accepting an incorrect auto-assessment is binding. If you disagree with the assessment, you must file a full ITR12 return before the filing deadline. Use our Income Tax Calculator and Medical Aid Credits Calculator to verify your expected tax position before accepting.
What Accountants Should Do Now
1. Audit employee tax numbers: With stricter ITRN validation, this is urgent for the May 2026 EMP501 deadline. Start now.
2. Brief clients on crypto: If you have clients with cryptocurrency holdings, advise them to review their tax position before the pre-populated data appears on their returns.
3. Review GMT applicability: For large multinational clients, check whether they fall under the €750 million revenue threshold and prepare for the new eFiling module.
4. Educate clients on auto-assessments: Many clients accept auto-assessments without review, potentially overpaying tax. A quick check could save them thousands.
5. Update your knowledge: The eFiling platform changes regularly. Stay current by subscribing to the SARS Tax Practitioner Connect newsletter and monitoring the monthly tax digests.