What it means
From 1 April 2026, SARS guidance says compulsory VAT registration applies above R2.3 million in taxable supplies, with voluntary registration above R120,000 subject to rules.
The practical goal is to reduce missing information, prevent avoidable delays and create a cleaner handover for the next step.
What to prepare
Start with company records, bank statements, invoices, ownership details and the specific requirement from the bank, funder, tender team, CIPC, SARS or partner practice.
Keep source documents organized by month and service type so exceptions can be reviewed quickly.
Bookkeeping boundary
Bookkeeping support prepares records, schedules and reconciliations. Tax submissions, opinions and professional sign-off must be scoped with the responsible registered practitioner where required.
Current SARS threshold note
As of the 2026 SARS guidance reviewed on 30 April 2026, compulsory VAT registration applies above R2.3 million in taxable supplies from 1 April 2026, with voluntary registration above R120,000 subject to the rules.