Steps to follow

Apply for registration on form VAT 101 (Application for registration), which may be downloaded from the forms section below or obtained from the local office of the South African Revenue Service (SARS).

The form must be submitted to your local SARS office in person by the owner, partner, representative vendor or duly authorized registered tax practitioner not later than 21 days from the date of liability.

Documents to be submitted with the application are:
The following supporting documents must accompany ALL applications for VAT registration:

• Original cancelled cheque or original letter from banker.
• Copy identity document or copy of passport of the representative vendor.
• Recent copy of the Business municipal account.
• Recent copy of the Residential municipal account of individual, partner or representative vendor.
• Copies of bank statements for the past three months but not older than one month from application.
• Copy of financial information listed as source to determine the value of taxable supplies (no cashflow projections will be accepted).
  

The following documents must accompany VAT applications, where applicable:

• Individual - Copy of the individual’s identity document.
• Partnership -  Copies of the identity documents o the two most senior partners.
• Close Corporation/Company/ Trust Fund – Copies of the identity documents o the two most senior members/directors/shareholders/trustees.
• Close Corporation/Company/ Trust Fund – Copy of Certificate of Incorporation.
• Association Not For Gain/ Welfare Organisation/Club – Copy of Constitution.
• Company/Trust Fund – VAT121 (Application for Category E) if tax period is selected to be Category E due to the main activity.
• Letter of Authority – If application is presented by a registered Tax Practitioner.
• Holding/Subsidiary company or non-resident company – VAT119 (i) (indemnification for banking details) where a 3rd party’s bank account is used.