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When do you have to register for VAT?

Updated · 3 min read

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In short

  • Over R2.3 million in sales that count for VAT, in any 12 consecutive months: you must register [1].
  • Over R120,000: you may apply, if conditions are met [1].
  • Must register? Apply within 21 business days [1].

Where are you?

Sales in any 12 months?
Sales that count for VAT, in any 12 months in a row

  1. Not yet

    From R0

  2. You may register

    Over R120,000You

  3. You must register

    Over R2.3 million

Your choice. You may apply. Compare your prices and purchases first.

SARS uses these amounts from 1 April 2026 [1].

What counts

Sales that count for VAT, including sales taxed at 0%. Not profit, and not every rand in the bank [2].

Counts

  • Sales at the standard rate, before VAT [2]
  • Sales taxed at 0% [2]

Doesn’t count

  • Sales exempt from VAT, like renting out a home [3]
  • Your salary from an employer [3]
  • Selling a personal item, like your own car [3]
Sales taxed at 0% still count [2].

Any 12 months, not your tax year

Any 12 months in a row, so the window moves forward every month [1].

Your August check
  1. J
  2. A
  3. S
  4. O
  5. N
  6. D
  7. J
  8. F
  9. M
  10. A
  11. M
  12. J
  13. J
  14. A
Next month, drop the oldest month and add the newest. Check earlier windows too.

Applying

  1. Total your last 12 months

    Only sales that count for VAT.

  2. Apply on SARS eFiling

    Or book a virtual or branch appointment [1].

  3. Send the supporting documents within 21 business days

    SARS rejects the application without them [1].

  4. Keep your VAT Notice of Registration

    Request it on eFiling once you have your VAT number [1].

After you register

VAT period
Set by SARS
Every two months for categories A and B. Monthly over R30 million [4].
Returns and payment on eFiling
Last business day
Of the month after each period [5].

References

General guidance, not tax or legal advice.

  1. [1]South African Revenue Service, “Register for VAT,” SARS, Oct. 8, 2026. Accessed: Oct. 23, 2026. [Online]. Available: https://www.sars.gov.za/types-of-tax/value-added-tax/register-for-vat/ (opens in a new tab)
  2. [2]South African Revenue Service, “Value-Added Tax,” SARS, Sep. 8, 2026. Accessed: Oct. 23, 2026. [Online]. Available: https://www.sars.gov.za/types-of-tax/value-added-tax/ (opens in a new tab)
  3. [3]South African Revenue Service, “VAT 404 Guide for Vendors, Issue 15,” SARS. Accessed: Oct. 23, 2026. [Online]. Available: https://www.sars.gov.za/legal-pub-guide-vat404-vat-404-guide-for-vendors/ (opens in a new tab)
  4. [4]South African Revenue Service, “Tax periods for VAT,” SARS, Jan. 31, 2025. Accessed: Oct. 23, 2026. [Online]. Available: https://www.sars.gov.za/types-of-tax/value-added-tax/tax-periods-for-vat-vendors/ (opens in a new tab)
  5. [5]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)

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