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What steps must I take?

Once the business is registered for VAT, the vendor or representative vendor is obliged to perform certain duties and take on certain responsibilities, for example, the vendor or representative vendor is required to-
  • include VAT in all prices advertised or quoted;
  • charge and collect VAT;
  • submit returns and payments on time;
  • issue tax invoices for supplies made;
  • maintain adequate records for supplies made and received;

When should the VAT be paid?

For businesses that file their VAT returns and make payments electronically (i.e. the vendor must be registered as an eFiler, in which case the VAT returns must be filed using this platform and VAT payments must be made using this platform), the VAT must be paid by no later than the last business day of the month after the end of the tax period.
 
For all other businesses, the VAT must be paid by no later than the 25th day after the end of the tax period.  For more information on tax periods for VAT vendors, click here.

How should the VAT be paid?

VAT can only be paid via:
  • SARS eFiling; 
  • EFT at the Bank
  • Over the counter at the bank branch
To access this page in different languages click on the links below:
  • Afrikaans
  • IsiZulu
  • Sepedi
  • Sesotho
  • Xitsonga
Related Documents

VAT 411 – Guide for Entertainment Accommodation and Catering – External Guide

VAT-REG-02-G01 – Guide for Completion of VAT Application – External Guide

VAT-REG-02-G02 – Foreign Suppliers of Electronic Services – External Guide

VAT101 – Value Added Tax Registration Application – External form

VAT102 – Application for separate registration VAT – External form

VAT102D – Application for Registration of Diesel Refund – External Form

VAT123D – Application for the Cancellation of Diesel Registration of a Person – External Form

VAT123T – Application for Cancellation of a Separately Registered Enterprise – External Form

VAT125 – Declaration by Representative Vendor – External Form

VAT201 – Vendor Declaration – Sticky Notes

VAT216 – Return iro Goods Sold for Settlement of Debt of Holder of the Goods – External Form

VAT250 – Declaration by Transferor of Share for Exemption of Stamp Duty – External Form

VAT264 – Declaration for supply of second hand repossessed or surrendered goods – External Form

VAT266 – Declaration of Goods (incl Fuel) Supplied at the Zero Rate – External Form

VAT403 – Trade Classification – External Form

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