Skip to content
RevPulse

Records SARS expects you to keep

Updated · 2 min read

On this page

In short

  • Keep records for five years from the date you submit each return [1].
  • Audit, objection or appeal? Keep them until it’s resolved, if that’s later [2].
  • In their original form, in order, somewhere safe [1].

What to keep

Financial, transactional and operational records, for every taxpayer [3].

Money in and out
Invoices and bank statements
Deposit slips, cheque books and paid cheques too [2].
Your books
Cash book and ledgers
Journals, stock lists and registers too [2].
Registered for VAT
Tax invoices
And bills of entry for goods you import or export [4].
On turnover tax
Amounts received
Dividends declared, and a list of assets and liabilities over R10,000 [3].

How to keep them

Keep them

  • In their original form [1]
  • In order, somewhere safe [1]
  • Open for SARS to inspect [1]
  • On paper, or electronically in the form SARS sets [1], [2]

Don’t

  • Send them with your return. SARS asks if it needs them [5].
  • Keep electronic records outside South Africa without SARS’s approval [1]

How long

Five years from the return they support, and longer in two cases [1], [2].

  • Return submitted · Five years from the date you submit it [1]

  • Audit, objection or appeal · Five years, or until it’s resolved if that’s later [2]

  • Return not submitted yet · Until you submit it, then five years [2]

Submitted a return on 20 October 2026? Keep the records behind it until at least 20 October 2031 [1].

References

General guidance, not tax or legal advice.

  1. [1]South African Revenue Service, “Record keeping,” SARS, Aug. 19, 2026. Accessed: Oct. 23, 2026. [Online]. Available: https://www.sars.gov.za/client-segments/record-keeping/ (opens in a new tab)
  2. [2]South African Revenue Service, “Tax Guide for Small Businesses 2025/2026,” SARS, Sep. 30, 2026. Accessed: Oct. 23, 2026. [Online]. Available: https://www.sars.gov.za/wp-content/uploads/Ops/Guides/Legal-Pub-Guide-Gen09-Tax-Guide-for-Small-Businesses.pdf (opens in a new tab)
  3. [3]South African Revenue Service, “SMME Connect Issue 15 (August 2026),” SARS. Accessed: Oct. 23, 2026. [Online]. Available: https://www.sars.gov.za/businesses-and-employers/small-businesses-taxpayers/smme-connect-issue-15-august-2026/ (opens in a new tab)
  4. [4]South African Revenue Service, “Obligations of a VAT vendor,” SARS, Aug. 19, 2026. Accessed: Oct. 23, 2026. [Online]. Available: https://www.sars.gov.za/types-of-tax/value-added-tax/obligations-of-a-vat-vendor/ (opens in a new tab)
  5. [5]South African Revenue Service, “Supporting Documents for Filing,” SARS, Nov. 4, 2025. Accessed: Oct. 23, 2026. [Online]. Available: https://www.sars.gov.za/types-of-tax/personal-income-tax/filing-season/supporting-documents-for-filing/ (opens in a new tab)

Sell, record and prepare for SARS.

One workspace for your shop, invoices and books.

Start your free 30-day trial

Free for 30 days. No automatic renewal.