Official source
Source domain: pmg.org.za
Collected on 17 June 2026
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VAT voluntary registration (threshold-based)
If your taxable supplies have exceeded (or, in certain circumstances, are expected to exceed) R50 000 within 12 months, you may register voluntarily as a VAT vendor.
The Act also makes provision for voluntary registration where the total value of taxable supplies in the preceding period of 12 months has exceeded or, in certain circumstances, is expected to exceed R50 000 within 12 months.
Reference
S NW942
Opening Date
18 March 2026
Proposed adjustment of VAT registration thresholds in the 2026 Budget
The 2026 Budget proposes increasing the compulsory VAT registration threshold to R2.3 million and the voluntary threshold to R120 000 to account for inflation.
In the 2026 Budget, it is proposed that these compulsory and voluntary thresholds be adjusted to R2.3 million and R120 000, respectively to account for inflation as it was last adjusted in April 2009.
VAT compulsory registration (threshold-based)
If you carry on an enterprise in South Africa and the total value of your taxable supplies exceeds (or will exceed) R1 million in any twelve-month period, you must register as a VAT vendor.
The VAT Act requires any person who carries on an enterprise in which the total value of all taxable supplies made by that person exceeds or will exceed R1 million in any twelve-month period to register as a vendor for VAT purposes.
