SARS guidance checked on 21 July 2026 states that compulsory registration applies when taxable supplies exceed R2.3 million in an uninterrupted prior 12-month period. Voluntary registration may be available above R120,000, subject to the rules.
Monitor taxable supplies continuously
The compulsory test is not simply a calendar-year test. Maintain a rolling 12-month schedule of taxable supplies and distinguish taxable activities from exempt or non-enterprise amounts.
Do not wait for bookkeeping to fall behind
Review signed contracts, recurring invoices and expected turnover before the threshold is exceeded. The correct liability date affects invoicing, pricing, returns and potential backdating.
Voluntary registration
Voluntary registration can be useful in some circumstances but also creates ongoing VAT invoicing, recordkeeping and return obligations. Eligibility and commercial consequences should be reviewed before applying.
Official sources
Guidance checked 21 July 2026. Always confirm the latest notice, form and deadline before acting.