Registration and returns
VAT
Registration decisions, VAT 201 returns, and an honest look at whether you should stay on the VAT register.
Registration is a business decision, not a badge
Some owners want a VAT number because customers ask for it. Some already have one and are below the new compulsory line. Both can be right, and both can be expensive. Deregistering can trigger output tax on stock and assets you claimed input tax on. We do that sum before anyone files a cancellation.
The guides on this site walk through the Budget 2026 thresholds with the caveats SARS itself published. Your file gets the version that applies to your supplies, including the exceptions the Act still carries.
The monthly or two-monthly discipline
A VAT return is only as good as the tax invoices and the coding. We review the return against the books before it goes in: output tax on sales, input tax with documents, and the adjustments people forget (credit notes, private use, a car that never qualified). eFiling returns are generally due on the last business day of the month after the tax period.
What is included
- A registration or deregistration recommendation, with the exit VAT estimated
- VAT 201 preparation and review
- Invoice and coding checks
- A file of the workings behind each return
Questions on this service
SARS says that from 1 April 2026 the compulsory threshold is R2.3 million of taxable supplies in twelve months, increased from R1 million, and that voluntary registration generally starts at R120 000, increased from R50 000. Confirm the live rule on sars.gov.za before you act. Our VAT guide records the caveats.