You can register for VAT voluntarily once your business has made more than R120,000 in sales in the past 12 months.
That's the threshold. You don't have to wait until SARS requires it — registration only becomes compulsory at R2.3 million in any 12-month period. Anywhere above R120,000, the choice is yours.
What counts towards the R120,000?
Most of your sales count — but not money from VAT-exempt things like residential rent or financial services.
Haven't reached R120,000 yet?
You may still be able to register. See registering for VAT with under R120,000 in sales for the situations where SARS allows it.
Not sure registering is right for you? Weigh up the pros and cons of registering for VAT.
When you're ready, start your VAT registration →.