Turnover-Based VAT Registration

What is Turnover-Based VAT Registration?

It’s registering for VAT because your taxable turnover exceeded the compulsory threshold (currently R1 million in 12 months).

Think of it like this…

It’s automatic enrolment once your sales hit the limit.

Why does it matter?

  • Registration is mandatory — failure to register can lead to penalties
  • Once registered, you must charge VAT and submit VAT201 returns

Best practice

Track rolling 12‑month sales to know when you cross the threshold.

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