VAT Registration Checklist
Register for VAT with SARS via eFiling if taxable supplies exceed R1 million annually for compulsory registration, or from R50,000 for voluntary registration.
Before you submit, make sure biometric authentication and 3 months of invoices or contracts are ready to support trading verification.
Required Documentation & Checklist
Prepare these items before starting the SARS process.
Completed VAT101 form or RAV01 on eFiling.
CIPC registration documents (CoR 14.1 / CoR 14.3).
Original bank statement with bank stamp, not older than 3 months.
Utility bill or other business proof of address, not older than 3 months.
Certified ID copy of the Representative Vendor or Public Officer.
Invoices, contracts, or financial records showing turnover above R50,000.
All director or member tax affairs must be up to date before submission.
Critical Verification Items
SARS commonly checks whether the business is actively trading. The two items that most often block VAT registration are missing biometric authentication and missing recent invoices, contracts, or financial records.
Quick Threshold Guide
Compulsory
R1,000,000+
Taxable supplies annually.
Voluntary
R50,000+
Supported by proof of trading activity.
Key Registration Steps
Step 1
Log in to SARS eFiling and open "SARS Registered Details," then select "Maintain SARS Registered Details."
Step 2
Complete the VAT registration form under "Add new product registration."
Step 3
Finish the required facial biometric authentication.
Step 4
Upload all supporting documents and proof of trading activity.
Step 5
Track the case on eFiling and answer SARS calls promptly to avoid rejection.
Important Considerations
Before You Submit to SARS
Make sure the Public Officer or Representative Vendor can complete biometric authentication and that the business can produce at least 3 months of invoices, contracts, or financial records if SARS requests proof.
If any director or member has outstanding tax compliance issues, fix those first. VAT applications are frequently delayed or rejected where related tax matters are not current.