Question 1

What is a VAT return?

Accepted Answer

A VAT return (VAT201) is a declaration submitted to SARS showing the VAT collected from sales (output tax) and VAT paid on purchases (input tax).
The difference determines your payment or refund.

Question 2

Who must submit VAT returns?

Accepted Answer

All registered VAT vendors must submit VAT returns for every tax period, even if no sales occurred.

Question 3

How often must VAT returns be submitted?

Accepted Answer

Usually every two months (Category A or B).
Some businesses file monthly or annually depending on turnover.

Question 4

What documents are needed?

Accepted Answer

• Tax invoices for sales
 • Supplier invoices
 • Bank statements
 • Expense records
 • VAT control accounts

Accurate records ensure compliant VAT submissions.

Question 5

What is input tax?

Accepted Answer

Input tax is the VAT paid on business-related purchases. You can claim this back from SARS if eligible.

Question 6

What is output tax?

Accepted Answer

Output tax is the VAT charged on goods or services sold.
This must be declared to SARS and paid over.

Question 7

What can cause VAT penalties?

Accepted Answer

• Late submissions
 • Late payments
 • Incorrect calculations
 • Missing documentation
 • Underdeclared VAT

We help avoid all of these issues.

Question 8

Can SARS audit VAT returns?

Accepted Answer

Yes — VAT is one of the most audited taxes.
SARS often requests supporting documents to verify input tax claims.

Question 9

Do zero-rated supplies still need to be declared?

Accepted Answer

Yes — even if VAT is charged at 0%.

Question 10

What is VAT apportionment?

Accepted Answer

It’s used when a business has both taxable and exempt supplies.
Only a percentage of input tax may be claimed.

Question 11

Can VAT refunds be delayed?

Accepted Answer

Yes — refunds often trigger audits or verification requests.

Question 12

What happens if my VAT return is incorrect?

Accepted Answer

You may face penalties, interest, or audits.
We submit amendments when necessary.

Question 13

Do cashflow issues affect VAT submissions?

Accepted Answer

Yes — VAT must still be paid even if the customer hasn’t paid you.
We assist with VAT planning to avoid shortfalls.

Question 14

Can VAT returns be revised?

Accepted Answer

Yes — SARS allows corrections through VAT revisions.

Question 15

Can VAT be claimed on all expenses?

Accepted Answer

No. Certain expenses like entertainment, fines, and non-business items are not claimable.

Question 16

Do I need to keep VAT invoices?

Accepted Answer

Yes — VAT invoices must meet strict SARS requirements and be retained for at least 5 years.

Question 17

What if my VAT period ends on a public holiday?

Accepted Answer

Returns are still due by the 25th unless submitted via eFiling, where deadlines may differ.

Question 18

Can I submit VAT returns manually?

Accepted Answer

No — VAT returns must be submitted electronically.

Question 19

Do foreign suppliers charge VAT?

Accepted Answer

Yes — foreign electronic service suppliers must charge VAT and submit returns.

Question 20

How long does preparation take?

Accepted Answer

1–5 working days, depending on transaction volume and complexity.

Accurate VAT Return Submission for Full SARS Compliance

Ready to Get Started?

Get Help With VAT Return Submissions

How can we help?