17/05/2026
VAT: Who Must Register?
Register if annual sales exceed R2.3m. Voluntary registration if sales are above R120k.
• Charge VAT on sales
• Sell taxable goods/services
• Ongoing business, not once-off
Registering for VAT can improve cash flow as you can claim back VAT on certain business expenses, enhance business credibility, and support long term growth.
https://www.sars.gov.za/faq/what-is-vat-and-who-needs-to-register/