Turnover-Based VAT Registration

What is Turnover-Based VAT Registration?

It’s registering for VAT because your taxable turnover exceeded the compulsory threshold (R2.3 million in any 12 months, up from R1 million on 1 April 2026).

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.

What counts as taxable supplies, and the 21 business days you have once you cross the line, are in the VAT threshold guide.