The general requirements for registration is that one must be a person that carries on any enterprise where the total value of taxable supplies exceeds R1 million or is reasonable expected to exceed R1million in any consecutive 12 month period. It is important to note that there is no requirement that the person must be a company or a branch registered in South Africa for the requirements to register for VAT in South Africa to be met.
Source: grantthornton.co.za
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