VAT and VAT Returns

Value-Added Tax is an indirect tax on the consumption of goods and services in the economy. If you are a registered VAT vendor, you become agents for SARS in collecting the VAT on your supplies, whether services or goods, and in turn SARS allows you to deduct input VAT on allowed claims.

• Any person that carries on a business may register for VAT. Registration is not only limited to companies but also includes, amongst others, individuals, partnerships, trust funds, foreign donor funded projects and municipalities.


• It is mandatory for a person to register for VAT if the taxable supplies made or to be made is, in excess of R1 million in any consecutive twelve month period.


• A person may also choose to register voluntarily if the taxable supplies made, in the past period of twelve months, exceeded R50 000.

We can assist you with VAT registrations, returns, calculations, objections and reviews from SARS. We can also assist in deregistration of VAT vendors.