SARS determines the exact supporting documents from the applicant, business activity and information supplied. Preparing a clean evidence pack can reduce avoidable delays.
This guide is general information, not accounting, tax or legal advice. The correct treatment depends on the facts and current requirements.
Start with the business facts
- Confirm the legal entity or individual that conducts the enterprise.
- Confirm the trading name, activities, addresses, contact details and representative.
- Reconcile actual and expected taxable supplies to invoices, contracts, orders or financial records.
- Confirm the requested VAT liability date and the reason for compulsory or voluntary registration.
Common evidence categories
- Identity and entity registration information.
- Proof of residential or business address acceptable to SARS.
- Banking information in the applicant's name.
- Signed contracts, invoices, financial statements, purchase orders or other evidence of taxable supplies.
- Authority for the registered representative or tax practitioner acting for the applicant.
After submission
Check eFiling correspondence for a Registration Application Review Notice. The notice identifies the documents and deadline that apply to the application. Submit documents through an approved SARS channel, not through this website.
Official sources
Guidance checked 21 July 2026. Always confirm the latest notice, form and deadline before acting.