VAT vendors and the VAT201
When you must register, and how the two-monthly return works.
You must register for VAT once your taxable sales pass R2.3 million over 12 months (from 1 April 2026; it was R1 million before). You can register voluntarily from R120,000.
Most small vendors file a VAT201 every two months:
- Category A: periods ending in February, April, June, August, October and December
- Category B: periods ending in January, March, May, July, September and November
The return is due by the 25th of the next month, or the last business day of that month if you file and pay on eFiling.
On the VAT201
- Field 1 and 4: your standard-rated sales and the VAT on them (output tax)
- Field 14: VAT on capital goods, like equipment you'll use for years
- Field 15: VAT on other business purchases
- Field 20: what you pay SARS, or get back