Output VAT

What is Output VAT?

Output VAT is the VAT you charge on goods or services you sell.

Think of it like this…

It’s the VAT you collect for SARS.

Why does it matter?

  • Must be paid to SARS via VAT201 returns
  • Requires valid tax invoices to customers
  • Incorrect treatment can cause audits and penalties

Best practice

Charge VAT correctly at the standard or zero rate as applicable.