South Africa · SARS VAT201
South Africa VAT201 Return — box-by-box guide
South Africa's VAT Act No. 89 of 1991 sets the standard rate at 15% (raised from 14% on 1 April 2018). Most VAT vendors file bi-monthly VAT201 returns with SARS via eFiling, due by the last business day of the month following the two-month tax period. eFiling submissions get an additional day. Vendors with taxable supplies above ZAR 30 million file monthly. HelloBooks groups your transactions into the correct tax period and pre-populates every VAT201 field for review.
SARS VAT201 — box reference
| Box | Label | What it includes |
|---|---|---|
| Box 1 | Total standard rated supplies (15%) | Total value of taxable supplies subject to the standard 15% VAT rate, net of VAT. Includes all domestic goods and services supplied in South Africa that are not zero-rated or exempt. |
| Box 2 | Output VAT | VAT charged on standard rated supplies — Box 1 × 15%. This is the output tax collected from customers and payable to SARS. Also includes output VAT on imports and reverse-charge supplies. |
| Box 3 | Zero-rated supplies | Exports of goods, certain foodstuffs (brown bread, maize meal, milk, rice, eggs, vegetable oil), agricultural supplies, international transport, and supplies to SACU countries. Taxable at 0%; input VAT on related costs is fully deductible. |
| Box 4 | Exempt supplies | Supplies exempt from VAT under section 12 of the VAT Act No. 89 of 1991 — including financial services, residential accommodation, public road and rail transport, and educational services by approved institutions. |
| Box 5 | Standard rated purchases | Total value of taxable purchases on which 15% South African VAT was charged by suppliers. Used to compute deductible input VAT. |
| Box 6 | Input VAT deductible | VAT paid on business purchases that can be offset against output VAT. HelloBooks applies the standard apportionment method where both taxable and exempt supplies exist. Diesel refund scheme (DRS) credits for qualifying industries are tracked separately. |
| Net VAT | Net VAT payable / (refundable) | Box 2 minus Box 6. A positive balance is remitted to SARS by the last business day of the month following the bi-monthly tax period. A refund arises when input tax exceeds output tax (common for exporters). |
Key facts for South Africa VAT
- Standard rate
- 15% (raised from 14% on 1 April 2018)
- Zero rate
- 0% — exports, certain foodstuffs, agricultural inputs, international transport
- Filing frequency
- Bi-monthly (every 2 months) for most vendors; monthly for vendors above ZAR 30 million
- Deadline
- Last business day of the month following the tax period (eFiling: last business day + 1 day)
- Registration threshold
- ZAR 1,000,000 annual taxable supplies (mandatory)
- Voluntary threshold
- ZAR 50,000 annual taxable supplies
- Diesel refund scheme
- Available to qualifying industries (farming, mining, fishing, forestry, electricity generation)
- Filing portal
- SARS eFiling (efiling.sars.gov.za)
- Governing authority
- South African Revenue Service (SARS)
- Governing law
- Value-Added Tax Act No. 89 of 1991
Page last reviewed: 2026-06-16.