Apply Online:

1. To Apply for Small Vat Vendors Registration, the applicant must either go to the South African Revenue Services’ (SARS) e-Filing website. Online Link
2. On the given link, the applicant must register themselves by entering the necessary details asked on the webpage.
3. After registering, the applicant must “Log in” with the newly created “Username and Password”
4. If already registered in SARS, the applicant can directly “Login” using the Login credentials.
5. After logging in, the applicant must go the “Individual portfolio” menu, must select the “Home” to find the SARS Registered Details functionality on the left menu.
6. Now must select the “Tax Practitioner and Organisations e-filing portfolio” menu to find the SARS Registered Details functionality under the “Organisations” menu.
7. Now the applicant must select the “Maintain SARS Registered Details” on the left menu.
8. The display screen will display the details.
9. Now the applicant must select “I Agree to confirm” to further move on the application process.
10. Now the applicant should select the “VAT” under the “My tax products” and “Revenue” on the left side menu.
11. Now the applicant must select “Add new product registration” to register new or additional VAT branch registration.
12. The VAT registration application form “RAV01” will open on the screen.
13. Make sure that you have all the documents that are mentioned in the “Required Documents” section of this page.
14. The applicant must choose among “New VAT Registration,” “Existing VAT registration”, “Voluntary VAT Registration”.
15. Then the applicant must select the business activity code field, and the VAT Business Activity box will display to select the section applicable to the respective business. (If there is any doubt, the codes can be obtained from the “VAT-Reg-02-G01” available on the portal).
16. After selecting the “business activity code” field, the Farming Activity codes will display on the screen to select the section codes applicable to the business.
17. Next there will be a question on ‘Taxable supply exceeded R50,000 in the preceding 12 months’, the applicant needs to answer and complete the application form.
18. After submitting the application form online, the SARS portal will send the VAT Reference number immediately to the applicant.
19. There is no fee to apply for Value Added Tax on the e-Filing portal.
20. The small vendor Value Added Tax can be filed immediately on the online portal.

Apply through virtual appointment via our e-Booking system:

1. To Obtain E-Booking Appointment, the applicant must go to the South African Revenue Services’ (SARS) e-Booking portal website. Contact Link
2. On the given link, the applicant must enter all the necessary details.
3. The applicant must select the “Telephonic Engagement or Video” under the “Appointment Channel,” and “VAT Registration” in the “Reason Appointment” option.
4. After entering the all the necessary details, and finally select the “Make a new appointment” option.
5. The applicant will receive the appointment confirmation via Email or SMS along with the reference number.
6. This will finalise the E-Booking appointment for the applicant.
7. The VAT Registration process will be carried by the SARS assistance member on the booked appointment date for the applicant.
8. Make sure that you have all the documents that are mentioned in the “Required Documents” section of this page.
9. The necessary details and documents for the VAT registration must be given by the applicant while registering via Telephonic or Video registration process.
10. There is no fee for this process.
11. The E-Booking appointment can be made immediately on the online portal, and the small vendor VAT registration can be filed immediately on the e-booking date if the applicant provides all the necessary information.

• Identity document.
• Copy of business’s certificate of incorporation.
• Copy of Identity document.
• Copies of invoices.
• Signed financial statements.
• Proof of taxable supplies made by the seller of the business.
• Copy of 3 months bank statements.
• A letter from your banker, or an original stamped statement from the bank
• Your latest month’s invoices to be used as proof of trading
• Proof of the business address (Municipal account or rental agreement)

SOUTH AFRICAN REVENUE SERVICES
4 Rissik St, Marshalltown, Johannesburg, 2000, South Africa
Telephone Number: +27800007277
Physical address: Lehae La Sars, 299 Bronkhorst Street,
Nieuw Muckleneuk: 0181, Pretoria.
Postal address: Private Bag X923, Pretoria 0001, South Africa.
Address and Contact Link
Location Link

LIST OF CUSTOMS OFFICE IN SOUTH AFRICA
Address and Contacts Link

• Any company, individual, partnership, trust fund, and a municipality (small business) applicant with a value of taxable supplies made, or to be made, is not in excess of R1 million in any consecutive twelve-month period.
• Small business VAT registration can also be filed if the business earns an income of over R50 000 in the past twelve-month period.
• Registered micro businesses under the Sixth Schedule of the Income Tax Act are also eligible able to register for VAT.

• There is no fee for applying for the small vendor VAT registration.

• The small vendor VAT registration must be filed after 12 months of gaining/exceeding the R1 million taxable supplies in their business.

Note: If the last day of the month is a public holiday or weekend, the payment must be made on the last business day before the public holiday or weekend.

Please attach documents that can be used by people. e.g., links

Please attach sample completed documents that would help other people.

• The Small vendor Value Added Tax registration can be filed immediately.

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.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Please provide other instructions related to the certificate/documents.
e.g., The state office holds birth records since January 1908.

• Applicant Details – Individuals
• Applicant Details – Company / Trust / Partnership and Other Entities.
• Particulars of Representative Taxpayer.
• Particulars of Members / Trustees / Beneficiaries / Partners / Directors etc.
• Address
• Bank Account Details
• Tax Practitioner Details
• Declaration

• It is compulsory for a person to register for small vendor VAT if the value of taxable supplies made or to be made, is in excess of R1 million in any consecutive twelve-month period.

Enter other information which might help.

Please explain what are other uses of obtaining this document/certificate.
E.g., Birth Certificate can be used as proof of identity.

• External Link

More information which might help people.