Procedure
Apply via Agent
Apply In-Person:
- To apply for Separate Value Added Tax Registration in person, the applicant has to visit any South African Revenue Services branch nearest to the concerned business location.
- The address and contact details of any nearest SARS branch can be found in the following link: Link
- Visit the nearest SARS branch and obtain an Application for separate registration VAT - External form (VAT102e) from the relevant department. Or click here to download: Link
- Make sure that you have all the documents listed in the “Required documents” section of this page.
- Complete the form as required with relevant details under respective sections. After completing the application form, attach the required documents with the completed form.
- Then, proceed to submit the application package to the relevant authority at the office in person for further processes. Make the necessary payment as directed (if any).
- After submission, the completed form and corresponding documents will be put into further verification and validation processes.
- Once all the processes got completed, the authorities will perform necessary actions for the registration process as per the applicant’s request.
Required Documents
Please refer the following page for list of supporting documents and their submission criteria: Link
Office Locations & Contacts
South African Revenue Service (SARS) - Head Office,
Lehae la Sars Building, 299 Bronkhorst Street,
New Muckleneuk, Brooklyn,
PRETORIA
Postal address: Private Bag X923
Pretoria,0001
Tel: (012) 422 4000
Call Centre: 0800 00 7277
Fax number: (012) 422 5180
Email: For Tax Practitioners: pcc@sars.gov.za
Email: For Taxpayers: contactus@sars.gov.za
Website: Contacts link
South African Revenue Service (SARS) Region Contacts Details
South African Revenue Service (SARS) Branches
Eligibility
- Any person who wants to obtain Value Added Tax registration for any of his separate enterprise, branch or division of an enterprise, can apply.
- The person applying must be the individual (owner), partner of the business or enterprise, a representative vendor or a registered tax practitioner.
Fees
Please approach the authorities for fees details.
Validity
Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever
Documents to Use
Sample Documents
Please attach sample completed documents that would help other people.
Processing Time
Please explain processing time taken in obtaining the document/certificate.
Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.gIn the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.
Instructions
Applicants are advised by the SARS to refer the following reference guide before completing the application form: Link
Required Information
- Particulars of the applicant
- Date of financial year end
- Income tax reference number
- ID/Passport number
- Company registration number (as applicable)
- Particulars of enterprise
- Financial details
- Details of partners / members / directors / shareholders / trustees (as applicable)
- Tax Practitioner Practice and registration number
- Banking details
Need for the Document
Any individual or a partner of a business who wants to establish a new enterprise, branch or division of a business, must apply in person and obtain a separate VAT registration for the concerned business activity from the South African Revenue Services.
- Registration for VAT is area restricted and therefore you will be required to present yourself in person to the Branch office where the business is situated for validation of information.
- Only applications which are presented in person by the individual / legal representative vendor / authorised registered tax practitioner will be accepted. All other applications will be rejected.
Other uses of the Document/Certificate
Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.
External Links
Place some external links which might help.
Others
More information which might help people.