FAQs for VAT vendors

No

FAQ

Answer

1

How do I check if I am compliant?

To determine if you are compliant, you can:

• View your compliance status via eFiling on the “My Compliance Profile” page;
• Request the latest Statement of Account for the taxes for which you are registered; or
• Call the SARS Contact Centre to request your compliance status.

2

How do I contact SARS?

There are various options available to contact SARS, i.e.

• Call the SARS Contact Centre on 0800 00 7277
• Make a booking to request a virtual meeting.

Visit the SARS Home page, ‘Contact Us’ for any other options

3

What documents do I need to register for VAT?

Refer to the Guide for Completion of the VAT Application (VAT-Reg-02-G01) for a detailed list of supporting documents that must be submitted with VAT Registration application.

For more information refer to “Register for VAT”

4

How long does it take to get a VAT number once the application has been completed and submitted?  

SARS will issue a VAT reference number immediately if no risk was identified.

For more information click on – “How to register for VAT on eFiling”

5

How do I know/establish whether a person is indeed registered for VAT?

Access the VAT vendor search option available on the VAT page.

Click on the link – “VAT vendor search”

6

What are the different channels to submit a VAT Return

VAT returns can be submitted via the eFiling channel or via a SARS branch (by appointment).

7

How do I submit my VAT return

Preferred method: vendors may submit the VAT return via eFiling on or before the last business day of the month following the end of the tax period.

Alternatively, via any SARS branch on or before the 25th (or the last business day before the 25th) following the end of the tax period.

8

What is a PRN?

Payment Reference number (PRN) is a unique number that must be used by a vendor when making a VAT payment.  It is generated by SARS and linked to each tax period.

9

Is there a penalty charged for late submission of a VAT return?

Currently, there is no penalty imposed on the late submission of a VAT return, A 10% penalty is imposed on the late payment of VAT. 

10

How long will it take to receive my VAT refund?

If a vendor is entitled to a VAT refund, SARS is required to pay that VAT refund within 21 business days after receiving the correctly completed VAT return or all required supporting documents for the VAT refund, without having to pay any interest on that VAT refund.

11

What are second-hand goods and will I be entitled to claim a deduction for VAT on the acquisition thereof?

With certain exceptions, second-hand goods are goods that were previously owned and used.

For exceptions refer to the VAT 404 Guide for Vendors.

In the case of the acquisition of second-hand goods under a non-taxable supply, a vendor may only deduct the notional input tax to the extent that payment of the consideration for the supply has been made by the vendor, regardless of whether that vendor is registered on the invoice or the payments basis.

For more information on second-hand goods acquired under a non-taxable supply, please refer to the

12

How do I submit a dispute?

The Dispute Resolution Process is available on the SARS website, Legal Counsel.

Click on the link – Dispute Resolution & Judgements

13

Where can I find the latest updates/changes relating to VAT?

All the latest updates/changes relating to VAT and any other taxes are available on the SARS website’s home page, ‘Latest News’ or VAT landing page, ‘What is new?’

14

Where can I report VAT fraud?

You can report any fraud by accessing the SARS website’s home page, ‘Targeting Tax Crime’ and then click on link – ‘Report a tax crime’.