Business, CIPC & SARS
How to Register for VAT with SARS on eFiling
VAT registration is compulsory once your taxable turnover crosses the threshold, and optional below it. Here is how registration works on SARS eFiling, and how to tell whether you must register or are choosing to.
Quick answer
You register for VAT through SARS eFiling (or a SARS branch). Registration is compulsory once taxable supplies pass the compulsory threshold, and voluntary above a lower threshold. As of 2026 SARS announced a compulsory threshold of R2.3 million and a voluntary threshold of R120 000 (effective 1 April 2026); confirm the current figures on sars.gov.za before acting. You will need supporting documents and a bank account.
Key points
- VAT registration is done through your SARS eFiling profile (or at a SARS branch).
- Registration is compulsory once taxable supplies pass the compulsory threshold in any 12-month period.
- As of 2026 SARS announced a compulsory threshold of R2.3 million (up from R1 million); confirm the current threshold on sars.gov.za.
- Voluntary registration is possible above the voluntary threshold (announced as R120 000 from 1 April 2026); confirm on sars.gov.za.
- You must apply for compulsory registration within 21 business days of exceeding the threshold.
- SARS may ask for supporting documents and often conducts verification before activating the VAT number.
Step by step
What VAT registration means
Registering for VAT makes your business a VAT vendor: you charge VAT on your taxable supplies, you can claim input VAT on qualifying purchases, and you file VAT returns to the South African Revenue Service (SARS). Registration can be compulsory or voluntary, depending on your turnover. This is an independent explainer, not SARS, and it is not tax or accounting advice. Because VAT thresholds and rules change, always confirm the current position on sars.gov.za before you act.
Compulsory versus voluntary
Registration becomes compulsory once your taxable supplies pass the compulsory threshold over any consecutive 12-month period, or when you reasonably expect them to. As of 2026, SARS announced an increase in this threshold from R1 million to R2.3 million. Below that, you may register voluntarily if your taxable supplies exceed a lower voluntary threshold, announced as rising from R50 000 to R120 000 with effect from 1 April 2026, and you meet SARS’s conditions. These figures were introduced through a draft bill, so treat them as current guidance and confirm the enacted amounts on sars.gov.za.
| Type | Announced 2026 threshold |
|---|---|
| Compulsory registration | R2.3 million (confirm on sars.gov.za) |
| Voluntary registration | R120 000, from 1 April 2026 (confirm on sars.gov.za) |
Should you register voluntarily?
Voluntary registration is not automatically a win. It lets you reclaim input VAT on business costs, which helps if you buy a lot of VAT-able stock or equipment, and some clients prefer dealing with registered vendors. But it also commits you to charging VAT, issuing valid tax invoices and filing returns on time, usually every two months. For a very small business, that administrative load can outweigh the benefit. Weigh it up honestly, or ask a registered tax practitioner, before opting in.
Registering on eFiling
Most businesses register through SARS eFiling. You log in to your own eFiling profile, open the registration and maintenance (RAV01) function, and add VAT to your registered particulars, supplying the business, turnover and banking details requested. You will typically need your ID, proof of business address, bank account details and evidence that you are trading or about to (such as invoices or contracts). SARS frequently verifies VAT applications, sometimes with a video or in-person appointment, so respond quickly to any request to avoid delays.
Timing and deadlines
If registration is compulsory, you must apply within 21 business days of exceeding the threshold. Watch your rolling 12-month turnover rather than your financial year, because the clock starts the moment you cross the line, not at year-end. Registering late can expose you to penalties and to VAT you should already have been charging.
After you are registered
Once your VAT number is active, charge VAT at the correct rate, keep valid tax invoices for everything you buy and sell, and file your VAT returns by the deadline for your cycle. Good record-keeping is what makes input-VAT claims defensible if SARS reviews them. If you are unsure about your obligations, the safest route is to confirm the current rules on sars.gov.za or consult a registered tax practitioner rather than relying on second-hand advice.
⚠ Stay safe
Phishing emails and SMSes that imitate SARS are common, often promising a "VAT refund" or warning your eFiling will be suspended unless you click a link and log in. SARS does not ask for your eFiling username, password or OTP by email, SMS or phone, and you should only ever log in at the official eFiling address. Register for VAT yourself on eFiling or through a registered tax practitioner; never hand login details or OTPs to anyone promising a faster VAT number.
Frequently asked questions
When must I register for VAT?
Can I register voluntarily below the threshold?
How quickly must I apply once I cross the threshold?
Where do I register?
What documents does SARS want?
Are the thresholds definitely R2.3 million and R120 000?
Official sources
CluedUp is an independent guide and is not affiliated with any government agency. Fees, links and steps can change — always confirm on the official portal before you act. This is general information, not legal or financial advice.