South African tax education
How to Submit VAT Returns on eFiling
Before submitting a VAT201 return on eFiling, reconcile your VAT records, check invoices, and confirm whether the return results in a payment or refund.
Last updated: 19 May 2026
- Confirm VAT registration status before charging VAT.
- Keep VAT invoices, VAT201 calculations, and bank proof by tax period.
- Check SARS guidance before relying on thresholds, deadlines, or invoice rules.
Before you start
- Confirm the VAT period and due date.
- Export sales and purchase VAT reports from your accounting system.
- Check bank records and large transactions.
- Keep supplier tax invoices ready for input VAT claims.
- Review zero-rated, exempt, and non-vatable items separately.
Basic VAT201 workflow
- Log in to SARS eFiling with the correct profile.
- Request or open the VAT201 return for the relevant period.
- Capture output tax from taxable sales.
- Capture input tax supported by valid documents.
- Review adjustments, if any.
- Check whether the return shows a payment or refund.
- Submit the return and keep proof of submission.
- Make payment by the due date if VAT is payable.
What to check before pressing submit
Compare the VAT201 to your VAT control account, sales reports, purchase reports, and bank records. Look for duplicated invoices, private expenses claimed as input VAT, and transactions posted to the wrong VAT code.
After submission
Save the return, statement of account, proof of payment, and supporting schedules. If SARS requests verification documents, respond within the stated timeframe and upload clear evidence.
FAQ
When is a VAT201 return due?
SARS guidance says a vendor must submit returns and make payment by the 25th day or, if registered for eFiling, the last business day of the month after the tax period ends, subject to business-day rules.
Can I correct a VAT201 mistake?
Corrections may be possible depending on the period and error. Check SARS guidance or get help for material errors.
What if SARS verifies my refund?
Prepare invoices, bank statements, reconciliations, and explanations for the claimed input VAT and zero-rated supplies.
Next steps
- Review your VAT category and current registration status.
- Reconcile sales, purchases, output VAT, and input VAT before the next VAT201.
- Save invoice proof and VAT working papers in one folder for the tax period.
Official checks
Use these SARS pages to confirm the latest position before filing, registering, or changing a tax position.
Source and disclaimer
This site provides general educational information for South African taxpayers. It is not tax, legal, accounting, or financial advice. Tax rules and SARS processes can change, so verify current requirements with SARS or a qualified professional before acting.