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South African VAT Compliance – Rates & Registration

What you need to know

The indirect tax system in South Africa is VAT. VAT is due on any supply of goods or services rendered within the territorial scope of South Africa where there is a taxable supply by a taxable person in the course or furtherance of any business carried on by him. This includes electronic services provided to non-business customers.

VAT is due upon the importation of goods into South Africa.

Fiscal representative – Mandatory for non-established businesses.

  • VAT registration threshold – ZAR 1m.
  • Filing – Monthly if turnover exceeds ZAR 30m, Bi-monthly if turnover is between ZAR 1.5m – ZAR 30m, 4 monthly if less than ZAR 1.5m.
  • ‍Returns due – 25th of the month following the VAT period if filed on paper/end of the month if electronic.

South African VAT Rates & Thresholds

Rates Tax Type Registration Threshold
15% (Standard) VAT ZAR 1,000,000
N/A (Reduced)

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