How to apply for VAT

Application for VAT registration must be done in person so that SARS can verify your identity and other application details. The VAT 101 – Application for VAT Registration form needs to be completed and submitted to SARS together with the supporting documents specified therein.

The documents that you need to register successfully include:

• A certified copy of your identification document;
• A copy of:
  • Any partnership agreement;
  • Articles of association;
  • Certified copies of your enterprise’s registration documents;
  • CK1 – Closed corporation registration document;
  • CM1 – Company registration document.
• A confirmation letter from your enterprise’s bank confirming the account details;
• Proof of turnover;
• Business plan or invoices received or contracts proving business;
• A confirmation letter from your accountant confirming his or her appointment;
• Proof of your business address;
• A municipal account;
• A telephone account;
• A business premises rental agreement – if any.

When buying a going concern SARS may also require the Sales Agreement

Additional Information

Disclose all your enterprise’s trading names. You need only register once for all enterprises, branches or divisions. SARS permission is required to register separately for your enterprises, branches or divisions.

What name to register

You do not have to notify SARS of any changes in the ownership of a company, as the change in ownership does not affect the nature of the business or the supply of goods or services.

Excerpt taken from THE VAT HANDBOOK by Geoff Hull & Clive Gibson