VAT Registration, Compliance
&
Advisory Services
Value-Added Tax (VAT) obligations can become complex as businesses grow and regulatory requirements increase. Companies must monitor VAT registration thresholds, ensure that transactions are treated correctly and submit accurate VAT returns to SARS.
We assist businesses with VAT registration, VAT return preparation and ongoing VAT advisory, supporting companies in Centurion, Pretoria and across South Africa.
VAT Registration
Businesses must register for VAT once their taxable supplies exceed R2.3 million within a 12-month period. Businesses with taxable supplies exceeding R120,000 in a 12-month period may also apply for voluntary VAT registration, subject to SARS approval.
Registering for VAT at the correct time is important. Businesses that fail to register when required may face penalties, while premature registration can create unnecessary compliance obligations.
We assist businesses with VAT registration applications, supporting documentation and SARS submissions, ensuring that registration is completed correctly and aligned with the business structure.
VAT Compliance Requires Accuracy
VAT isn’t a formality. It’s a high-risk tax with low tolerance for error. Our role is to ensure every VAT201 submitted is accurate, reconcilable, and backed by proper source documentation — once SARS flags a discrepancy, the burden of proof is yours
VAT Compliance & Advisory Services
VAT Registration & Deregistration
We advise on compulsory and voluntary registration thresholds, assist with SARS vendor applications, and ensure proper compliance when entering or exiting the VAT system.
VAT201 Preparation & Filing
We prepare accurate monthly or bi-monthly VAT returns based on reconciled records, ensuring every submission is fully supported and audit-ready.
Output VAT
We verify correct VAT treatment across standard-rated, zero-rated, and exempt supplies — including documentation for cross-border transactions.
Input VAT
We review supporting tax invoices for compliance, confirm deductibility of expenses, and apply apportionment where required.
Import VAT (Customs VAT) Claims
We check that VAT paid on imported goods is supported by proper import documentation, correctly recorded, and claimed in the appropriate tax period.
SARS Queries, Audits & Penalties
We prepare document packs, respond to VAT verification letters and manage delayed refunds.
* Update (Effective 1 April 2026): In the 2026 Budget Speech, the Minister of Finance announced an increase in the VAT registration thresholds. The compulsory registration threshold has increased from R1 million to R2.3 million, and the voluntary registration threshold has increased from R50 000 to R120 000.
💡 Did You Know?
Exit VAT on Deregistration
When a vendor deregisters for VAT, an “exit VAT” adjustment may apply in terms of the VAT Act. Upon deregistration, the vendor is deemed to have supplied all assets still on hand (such as equipment, delivery vehicles, office furniture, computers, trading stock, etc.) at their market value immediately before deregistration. Output VAT must be declared on these assets on deregistration.
⚠️ What We Often See When Taking Over VAT
- Invalid tax invoices (e.g. no VAT number, missing details)
- Claimed input VAT on non-deductible expenses (e.g. entertainment, exempt-use assets)
- Duplicate invoices submitted across multiple periods
- Incorrect application of zero-rated exports (e.g. no proof of delivery, wrong time of supply)
- Refunds stuck in SARS review for months due to poor documentation
- No output VAT declared on assets at VAT deregistration
This outline reflects standard VAT scenarios encountered in practice. VAT treatment varies based on industry, use of goods/services, and supply chain structures. A tailored review is essential to ensure compliance.
VAT Advisory Consultation
VAT obligations can involve complex transaction treatment, cross-border considerations and regular SARS submissions. Professional guidance can help businesses ensure that VAT returns are correctly prepared and compliance risks are managed.