Updated by Mohammed Mayet, PKF Octagon
| How are VAT returns submitted to the tax authorities? | VAT returns (known as 'VAT201 declarations' in South Africa) must be completed by vendors (ie South African VAT registered persons) and submitted to the South African Revenue Service (SARS) at the end of every tax period. The returns must be submitted electronically via the SARS eFiling service:
www.sarsefiling.co.za
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Registration for eFiling and the submission of VAT returns via eFiling is compulsory for VAT registered non-resident suppliers of electronic services.
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Vendors who are registered for eFiling must request their VAT201 declarations electronically via the eFiling service so that they can be made available on their eFiling profiles. A unique 19-digit Payment Reference Number (PRN) is pre-populated on the VAT201 by SARS and this PRN must be used when making a VAT payment to SARS. Each VAT201 declaration requested from SARS will have its own unique PRN which will be used to track individual payments and queries for that tax period only. |
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| Can a business submit paper VAT returns? | No, it is no longer |
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Web page updated on 24 Aug 2024 16:04