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What should you set up first for the work you do?

Updated · 3 min read

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In short

  • Everyone: keep receipts and records for at least five years [1].
  • Paid by clients: invoices with a due date, and provisional tax on business income, even beside a salary [2].
  • Selling food: a certificate of acceptability before you start [3].

Freelancers and consultants

Business income makes you a provisional taxpayer, even beside a salary [2].

  1. Invoices with a due date

    One per job, sent when the work is done.

  2. A client list

    Who you bill, and who still owes you.

  3. Receipts for costs

    Your proof for every expense you claim.

Influencers and creators

Products, trips and other items you get in return for content can count as income, at their money value [4].

  1. A list of brand deals

    The brief, the fee and what you owe each brand [4].

  2. Invoices for paid deals

    One per campaign, with a due date.

  3. A gift ledger

    Each item, who sent it, its value and the campaign it was for [4].

Home bakers, restaurants and food trucks

Before you handle food for sale, your municipality must issue a certificate of acceptability for the premises [3].

Counts as food premises
Building, stall, stand or vehicle
Wherever you prepare, keep or sell the food [3].
The certificate
In your name, on display
It can’t move to another person or place [3].
Trading licence
Restaurants and food trucks
Not for meals made and sold in your own home [5].
Perishable food
Check your province
Selling food it lists as perishable needs a licence, even from home [5].

Licences, food and liquor: Do I need a business licence?

  1. Your menu as products

    Each item with its price, so orders add up.

  2. Orders in one place

    Counter, phone and WhatsApp, from taken to collected.

  3. Close each day

    What you sold against what came in.

Online sellers and makers

Your shop must show who you are, how to reach you, the full price, delivery and your returns policy [6].

  1. Products and stock

    Sizes and counts, so you don’t sell what you don’t have.

  2. Shop orders

    Paid, packed, sent.

  3. Delivery and collection

    Where you deliver, what it costs, when to collect.

Tutors and coaches

Teaching children? Get a parent’s or other competent person’s consent before you keep their details [7].

  1. A client list

    Who pays, and for whom.

  2. Invoices per term or package

    With a due date on each.

  3. Receipts for costs

    Books, data, travel to lessons.

Doing more than one?

Food and T-shirts, or clients and a shop? Set up each kind, then keep one set of books.

  1. Records for each kind

    The steps above for every kind of work you do.

  2. One set of books

    Shop sales, paid invoices and cash you record add up together.

Whatever you do

Keep records
At least five years
From the date you submit the return [1].
Register for VAT
Over R2.3 million
In taxable sales in any 12 months in a row [8].

References

General guidance, not tax or legal advice.

  1. [1]South African Revenue Service, “Record keeping,” SARS, Aug. 19, 2026. Accessed: Nov. 1, 2026. [Online]. Available: https://www.sars.gov.za/client-segments/record-keeping/ (opens in a new tab)
  2. [2]South African Revenue Service, “Provisional Tax,” SARS, Aug. 21, 2026. Accessed: Nov. 1, 2026. [Online]. Available: https://www.sars.gov.za/types-of-tax/provisional-tax/ (opens in a new tab)
  3. [3]Department of Health, “Regulations governing general hygiene requirements for food premises, the transport of food and related matters (R638), Government Gazette 41730,” South African Government, Jun. 22, 2018. Accessed: Nov. 1, 2026. [Online]. Available: https://www.gov.za/sites/default/files/gcis_document/201806/41730gon638.pdf (opens in a new tab)
  4. [4]South African Revenue Service, “Taxation of Income Received by Social Media Influencers and Content Creators, GEN-REG-01-G06,” SARS, Oct. 20, 2026. Accessed: Nov. 1, 2026. [Online]. Available: https://www.sars.gov.za/wp-content/uploads/Ops/Guides/GEN-REG-01-G06-Taxation-of-Income-Received-By-Social-Media-Influencers-And-Content-Creators-External-Guide.pdf (opens in a new tab)
  5. [5]Republic of South Africa, “Businesses Act 71 of 1991,” KZN Economic Development, Tourism and Environmental Affairs. Accessed: Nov. 1, 2026. [Online]. Available: https://www.kznedtea.gov.za/documents/Business%20Act%20no.71%20of%201991.pdf (opens in a new tab)
  6. [6]Republic of South Africa, “Electronic Communications and Transactions Act 25 of 2002,” South African Government. Accessed: Nov. 1, 2026. [Online]. Available: https://www.gov.za/documents/electronic-communications-and-transactions-act (opens in a new tab)
  7. [7]Republic of South Africa, “Protection of Personal Information Act 4 of 2013,” South African Government. Accessed: Nov. 1, 2026. [Online]. Available: https://www.gov.za/documents/protection-personal-information-act (opens in a new tab)
  8. [8]South African Revenue Service, “Register for VAT,” SARS, Oct. 8, 2026. Accessed: Nov. 1, 2026. [Online]. Available: https://www.sars.gov.za/types-of-tax/value-added-tax/register-for-vat/ (opens in a new tab)

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