South Africa - VAT Registration Guide | Vat Registration Guides | Tolley's EU and Global VAT

Home / Tolley's EU and Global VAT / VAT registration guides / South Africa - VAT registration guide

South Africa - VAT registration guide

Updated by Mohammed Mayet, PKF Octagon

VAT registration threshold – local establishment	Turnover (taxable supplies) greater than R1 million in any 12-month period

VAT registration threshold – no local establishment	Non-resident suppliers of certain electronic services are liable for compulsory VAT registration at the end of the month in which the total value of taxable supplies exceeds R1 million. �� Detailed information for foreign suppliers of electronic services on registering for VAT in South Africa is available at: www.sars.gov.za/wp-content/uploads/Ops/Guides/VAT-REG-02-G02-Foreign-Suppliers-of-Electronic-Services-External-Guide.pdf

Voluntary VAT registration	It is possible to register voluntarily for VAT in South Africa if the value of taxable supplies made, or to be made, is less than R1 million providing certain requirements are met. Voluntary VAT registrations are at the discretion of the Commissioner of the South African Revenue Service