SARS VAT Audit Preparation Checklist

What SARS may request

SARS may ask a VAT vendor to upload relevant material through eFiling when a VAT201 return is selected for verification or audit. Prepare records that connect the VAT201 figures to invoices, bank movements and accounting records.

Output tax records

• Sales invoices and credit notes for the period.
• VAT rate treatment for standard-rated, zero-rated and exempt supplies.
• Reconciliations between sales reports, bank deposits and VAT201 totals.
• Contracts or schedules explaining unusual supplies.

Input tax records

• Valid supplier tax invoices.
• Proof of payment where relevant.
• Import VAT documents if imports are involved.
• Apportionment calculations for mixed-use expenses.
• Notes for denied input tax categories such as entertainment or motor cars where relevant.

Before uploading documents

Read the SARS letter carefully and upload only what is requested, in readable files. Name documents clearly by period and category. Keep copies of everything submitted and the confirmation that the upload was sent to SARS.

Common VAT audit problems

• VAT201 totals do not reconcile to accounting records.
• Supplier invoices are missing VAT registration numbers or required details.
• Private or denied input tax was claimed.
• Zero-rated or exempt supplies were treated incorrectly.
• Credit notes and corrections were not matched to the right period.

Sources to verify

Primary SARS references: SARS guide to completing the VAT201 return and SARS VAT201 declaration guide.