Verified 2026 SARS Protocol by Heinrich Grove (SAIPA)

The Complete 4-Step Preparation

Before you can apply for a VAT number, you must ensure your SARS eFiling profile is correctly registered and your company is linked to you as the official representative. Watch our step-by-step video guides below to complete the setup.

Step 1

Register on eFiling

Step 2

Activate Representative

Step 3

Link the Company

Step 4

Apply for VAT

The "Biometrics Loop" Warning

Honest Advice: This process is currently causing huge frustration for accountants and business owners.

The system often blocks you, forcing you to do facial biometrics first.
Most people get stuck because the "Manage Access Request" menu is hidden.
SARS will try to phone you 3 times after submission. If you miss these calls, they reject the application.

Voluntary Registration

Minimum R120,000 in taxable supplies generated in the past 12 months (or signed contracts proving future turnover). Requires proof of invoiced income.

Compulsory Registration

Mandatory once taxable turnover exceeds (or is contractually expected to exceed) R2.3 million within a 12-month period.

Detailed Screenshot Guide for Step 4

If you prefer reading, follow along with our screenshots below to complete the actual VAT101/RAV01 application form on eFiling.

Log In & Select Organisation

Navigate to Registered Details

On the left-hand menu, click on SARS Registered Details.

Maintain Details

In the sub-menu, click Maintain SARS Registered Details. A screen will appear asking you to agree to the terms.

The Biometrics Block

Critical Step: At this point, the system often blocks you. You cannot proceed until you complete the biometrics.

The Fix: Open a new tab, go to the eFiling public homepage (unlogged), and click "Manage Access Requests".

Select VAT Product

Once inside the RAV01 form, navigate to My Tax Products → Revenue → VAT.

Add New Registration

Click the button "Add new Product registration" on the top right.

Complete the RAV01 Form

The VAT container will open (Red Bar). You must complete the Liability Date and Business Activity Code accurately.

Mandatory SARS VAT101 Document Pack

Ensure all documents are clear, certified (where applicable), and under 5MB before submitting on eFiling:

Official Stamped Bank Letter (less than 3 months old)

CIPC Registration Certificate (COR14.3 / CK Docs)

Certified ID of Public Officer / Main Director

Proof of Business Address (Lease or Utility Bill < 3 months)

Proof of Turnover / Invoices exceeding R120,000 threshold

Signed Resolution appointing the Public Officer

Submission & The Waiting Game

Once you submit, SARS creates a case.

Step A: Check "Correspondence" for a letter requesting documents.
Step B: Upload documents (Bank statements, ID, Proof of Address) immediately.
Step C: Answer your phone! SARS will attempt to call you 3 times to verify details. If you miss them, they reject the case.

Final Step: Link the Tax Type

Do not forget this! Once you receive your VAT number, it does not automatically appear on your profile. You cannot file returns until you do this:

Go to Organisations (Top Menu).
Select Organisation → Tax Types (Left Menu).
Select Manage Tax Types.
Check the box for VAT (201) and enter your new VAT number.
Click Submit. Now you can access your returns.

Heinrich Grove — Professional Accountant (SA)

SAIPA Member & Registered Tax Practitioner specializing in South African corporate compliance and SARS dispute resolution.

LinkedIn Profile About SA Accounting Network

We can help (but we can't speed it up)

We can handle the paperwork, the correct codes, and the document uploads for you. However, please note that the biometrics and SARS phone interview must be done by you (the director).

Note: We charge for the setup, submission, and document handling. We cannot guarantee timelines due to SARS backlogs.

SARS VAT Registration: Expert FAQ

Practical guidance on eFiling hurdles, biometrics, and registration thresholds.

Direct Answer: VAT registration is mandatory once your taxable turnover exceeds, or is contractually expected to exceed, R2.3 million within a 12-month period.

Direct Answer: You must have generated at least R120,000 in taxable turnover in the past 12 months. Alternatively, if you haven't traded yet, you can submit signed client contracts or tenders proving expected revenue exceeding R120,000.

Direct Answer: SARS mandates facial biometrics to prevent fraudulent VAT registrations. If your screen locks, go to the public eFiling homepage (logged out), click "Manage Access Requests", and complete the facial scan using a webcam or mobile camera.

Direct Answer: A SARS official calls the registered representative to verify identity, physical trading address, and the nature of business invoices. SARS will make up to 3 call attempts; if unanswered, the case is automatically rejected.

Direct Answer: Only after SARS issues your official VAT Notice of Registration (VAT103). Charging VAT before receiving this certificate or using an invalid VAT number is a criminal offense under the VAT Act.