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Standard VAT Rate: 14%

Registration Threshold

Resident -ZAR 1,000,000      
Non resident -  ZAR 1,000,000  

VAT Registration

Registration threshold: Compulsory: ZAR1-million exceeded in past 12 months, or reasonable expectation for next 12 months. (Prior to 1 March 2009 the registration threshold was ZAR300,000.)

Voluntary: Minimum turnover of ZAR50,000 (certain exceptions apply).

Automate your VAT compliance processes in SAP

VAT Returns

VAT returns must be made Annually: companies and trusts involved in letting of goods and providing of administration services to related persons on an annual basis;

  • Bi-annually: persons making agricultural supplies not exceeding ZAR 1.5- million per annum;
  • Every four months: small vendors whose annual taxable supplies do not exceed ZAR 1.5-million may apply to submit VAT returns at the end of June, October and February;
  • Monthly: persons with taxable supplies in excess of ZAR30-million, and other vendors who apply for a one-month tax period; or
  • Bi-monthly: all other businesses.

VAT 201 return to be filed on, or before, the 25th day after the end of the tax period.

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