Official source
Source domain: sars.gov.za
Collected on 28 June 2026
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Apply to cancel VAT registration (VAT123e / VAT123T)
If you want to cancel your VAT registration, you can apply by completing VAT123e (or VAT123T for a separately registered enterprise), addressing VAT123e to the SARS branch where the vendor is registered, and making a virtual appointment via the SARS eBooking system (or emailing the cancellation request).
The document's recorded date is 1 April 2026. Confirm on the official source.
Reference
https://www.sars.gov.za/about/sars-tax-and-customs-system/budget/budget-2026-frequently-asked-questions/
Amounts
R 2 300 000, R 120 000
Closing Date
1 April 2026
How do I apply to cancel my VAT registration? The steps to apply for cancellation are: Complete a VAT123e – “Application for the Cancellation of Registration of a Person in Respect of All His Enterprises” form. Use the VAT123T to apply to cancel a separately registered enterprise. You may send an e-mail with the cancellation request. Make a virtual appointment through the SARS eBooking system by selecting the following options: Reason category: Other Reason appointment: VAT and PAYE registration/deregistration
Voluntary VAT registration (threshold-based)
If the total value of your taxable supplies exceeds R120 000 per annum, you can be eligible for voluntary VAT registration under the Budget 2026 threshold changes effective 1 April 2026 (subject to exceptions).
The document's recorded date is 1 April 2026. Confirm on the official source.
The voluntary registration threshold applies when the total value of taxable supplies exceeds R120 000 per annum (increased from R50 000). Certain exceptions apply.
Compulsory VAT registration (threshold-based)
If the total value of your taxable supplies exceeds R2.3 million per annum, you must register for VAT under the compulsory threshold effective 1 April 2026 (subject to exceptions).
The document's recorded date is 1 April 2026. Confirm on the official source.
The compulsory registration threshold applies when the total value of taxable supplies exceeds R2.3 million per annum (increased from R1 million).
