VAT Registration Guide 2026 — How to Register for VAT on SARS eFiling

Trying to register for VAT but not sure what the current SARS eFiling process actually looks like? This guide walks you through every step — exactly as it works in 2026, including the new biometric approval process that most people don't know about.

What makes this guide different: This is NOT a generic internet guide. It is written by SARS Registered Tax Practitioners who register VAT vendors on eFiling daily. The process SARS uses has changed significantly — this guide reflects the current live process as at 2026.

What's covered (9 comprehensive sections): ✔ Do you need to register? Compulsory vs voluntary thresholds (updated April 2026) ✔ Understanding the two roles — Tax Practitioner vs Taxpayer Representative ✔ Phase 1 — How to initiate VAT registration on eFiling (step by step) ✔ Phase 2 — The Taxpayer Representative approval process including biometric facial verification ✔ The on-screen message SARS shows after submission and what to do next ✔ Phase 3 — Completing the RAV01/VAT101 form after approval ✔ Supporting documents SARS requires (from the actual SARS Review Notice) ✔ VAT vendor categories A–F explained ✔ Tax invoice requirements — what must appear on every invoice ✔ Common mistakes and how to avoid them ✔ Note on PAYE registration — same process applies

Perfect for: — Business owners registering for VAT themselves — Bookkeepers and office managers assisting with VAT registration — New accountants learning the current SARS eFiling process — Anyone whose previous VAT registration attempt failed or was rejected

Compiled by Accounting and Tax Hub (Pty) Ltd — Registered Accountants (AGA(SA), SAICA) and SARS Registered Tax Practitioners. All steps verified from the live SARS eFiling system and official SARS VAT Registration Application Review Notice.

Format: PDF (instant download) | 14 pages | Works on phone, tablet, laptop, or print it | Yours forever

One rejected VAT application costs you weeks of delays. Get it right the first time.

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Disclaimer: This guide reflects the SARS eFiling process as at June 2026. SARS may update procedures at any time. Always verify on sars.gov.za. Does not constitute professional tax advice.