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The following five categories of tax periods are available:
Category A
Two-monthly tax period
- Under this category, a vendor is required to submit one return for every 2 calendar months, ending on the last day of January, March, May, July, September and November.
- The Commissioner will determine whether a vendor falls within this category.
Category B
Two-monthly tax period
- Under this category, a vendor is required to submit one return for every 2 calendar months, ending on the last day of February, April, June, August, October and December.
- The Commissioner will determine whether a vendor falls within this category.
Category C
Monthly tax period
- Under this category, a vendor is required to submit 1 return for every calendar month.
- A vendor will fall within this category if:
- the total value of taxable supplies made by the vendor has exceeded or is likely to exceed R30 million in any consecutive period of 12 months,
- the vendor has applied in writing to be placed in this category, or
- the Commissioner determined that the vendor falls within this category due to the vendor repeatedly failing to perform any obligations as required by the VAT Act.
Category D
Six-monthly tax period
- Under this category, a vendor submits one return for every 6 calendar months, ending on the last day of February and August (or any other month where written application is made to the Commissioner and approved)
- This category applies mainly to a vendor who
- carries on farming activities, where the total value of taxable supplies is less than R1.5 million for a period of 12 months,
- is a micro business that is registered in terms of the Sixth Schedule to the Income Tax Act.
Category E
Annual tax period
- Under this category, a vendor is required to submit 1 return for every 12 months, ending on the last day of the vendor’s year of assessment (or any other month where written application is made to the Commissioner and approved)
- This category applies to a vendor:
- that is a company or a trust fund
- that carries on activities of letting of fixed property or renting of movable goods or the administration or management of companies which are connected persons to the vendor
- for additional qualifying criteria, refer to Chapter 3 of the VAT 404 Guide for Vendors.
May a vendor request to change its allocated tax period category?
Yes, if all the qualifying requirements are met.
For the qualifying criteria, refer to Chapter 3 the VAT404 Guide for Vendors.
Process to request for a tax period category change
Submit a written request via the SARS Online Query System or make a virtual appointment via the SARS eBooking system.