- From 1 April 2026, compulsory VAT registration applies to taxable supplies over R2.3 million in any 12-month period (previously R1 million until 31 March 2026).
- From 1 April 2026, voluntary VAT registration applies to taxable supplies over R120,000 in any 12-month period (previously R50,000 until 31 March 2026).
Source: assets.kpmg.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.
Latest Posts in "South Africa"
- South Africa’s Transition to E-Invoicing and Digital VAT Reporting: Plans, Timeline, and Objectives
- SCA Clarifies “Enterprise” Scope Under VAT Act: SARS v Woolworths Holdings Ltd Explained
- South Africa to Launch Real-Time VAT Compliance with E-Invoicing by 2028, Says SARS
- South Africa to Mandate E-Invoicing and Real-Time VAT Reporting by 2028
- Higher Net VAT Collections Drive Upward Revision of 2025/2026 Tax Revenue Without VAT Rate Changes













