The VAT201 return and SARS eFiling
How often a South African VAT vendor files a VAT201, when it is due, and which records you need from your invoices.
The VAT201 is the VAT return that a vendor files with SARS for each tax period. The period depends on your category, which SARS assigns. Category A vendors file every two months for periods ending January, March, May, July, September and November. Category B vendors file every two months for periods ending February, April, June, August, October and December. Category C vendors file monthly, for example those with taxable supplies above R30 million. Category D is six-monthly, for certain farming and micro businesses. Category E is annual. SARS lists five categories, A to E. Returns submitted through eFiling are due by the last business day of the month after the period ends, while manual returns are due by the 25th. 4invoices does not prepare or file the VAT201. It gives you invoices with the tax rate on each line, which you can use as source documents.
- SARS categories A to E: A and B two-monthly, C monthly, D six-monthly, E annual.
- eFiling returns and payment: due the last business day of the month after the period.
- Manual returns: due by the 25th.
- You complete and submit the VAT201 yourself or through your accountant.
How it works
Find your category. It is shown on your VAT registration with SARS.
Collect your invoices. Gather the tax invoices you issued and the tax invoices you received in the period.
Total the supplies. Separate standard-rated, zero-rated and exempt supplies, and total the VAT on sales and on purchases.
Complete the VAT201 on eFiling. Follow the SARS guide to completing the VAT201 return. eFiling is the SARS online portal.
Submit and pay by the due date. Late submission or payment can lead to penalties and interest. Keep your records for at least five years.
Legal references
- Value-Added Tax Act 89 of 1991, sections 27 and 28 - tax periods and returns.
- SARS: Tax periods for VAT vendors - categories A to E.
- SARS Guide to Completing the Value-Added Tax (VAT201) Return.
Frequently asked questions
How often must I file a VAT201?
It depends on your category. Categories A and B are every two months, C is monthly, D is every six months and E is annual. Check your category with SARS.
When is the VAT201 due?
For returns submitted on eFiling, by the last business day of the month after the tax period ends. Manual returns are due by the 25th, according to SARS.
Does 4invoices file the VAT201 or connect to eFiling?
No. 4invoices does not prepare or submit returns and has no connection to SARS eFiling. It creates invoices with the tax rate on each line and a PDF download. You or your accountant complete the return.
What happens if I file late?
SARS can charge penalties and interest on late submission or late payment. Check the current position on the SARS website or ask your accountant.