- VAT registration process used to involve submitting applications at SARS branch by appointment
- Due to VAT fraud, process now involves electronic submissions
- Application can be submitted through E-Filing or in person at SARS branch if necessary
- Compulsory to register for VAT if taxable supplies exceed R1 million in 12-month period
- Voluntary registration accepted if taxable supplies exceed R50,000 in most recent 12-month period
- Correct documents must be submitted with application to avoid delays
- Mandatory supporting documents include registration documents, proof of address, bank statements, and more
- Tax compliance status of Entity and Public Officer must be compliant for application to be accepted
Source: pkf.co.za
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
