- From 1 April 2026, the compulsory VAT registration threshold will increase to R2.3 million and the voluntary threshold to R120,000.
- Small businesses below the new compulsory threshold may apply to deregister for VAT.
- The distinction between eFilers and non-eFilers for VAT returns will be removed; all vendors must file and pay by the last business day of the month.
- Amendments are proposed to limit the time period for claiming notional input tax deductions to reduce fiscal risk to SARS.
Source: cliffedekkerhofmeyr.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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