Guide to DA 180 Environmental Account For Carbon Tax
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Source domain: sars.gov.za
Collected on 27 June 2026
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DA 180 Environmental Account for Carbon Tax
Business entities liable for carbon tax in South Africa must complete and submit the DA 180 Environmental Account for Carbon Tax via the EXD 180 return on SARS eFiling. The form consolidates emissions data from all licensed facilities under the entity and requires completion of specific annexures based on the chosen emissions reporting methodology.
- Who it is for
- business entities liable for carbon tax in South Africa
- How to act on it
- Register as an eFiling client with SARS, then complete and submit the DA 180 and its annexures via the EXD 180 return on SARS eFiling
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The purpose of this Webpage is to assist business entities that generate carbon emissions liable to carbon tax in South Africa, to complete the DA 180 Environmental Account for Carbon Tax and its annexures.
DA 180.01B.2 Annexure
This annexure supports the Section 4(2) emissions reporting method and includes additional details for Tier 1 or Tier 2 emissions calculations.
- Who it is for
- business entities using Section 4(2) methodology for carbon tax reporting
- How to act on it
- Complete the DA 180.01B.2 annexure as part of the DA 180 submission if using Section 4(2) methodology
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Section 4(2) of the Carbon Tax Act, 2019, relates to an emissions determination methodology for Tier 1 or Tier 2 reporting in terms of the National Greenhouse Gas Emission Repor
DA 180.01B.1 Annexure
This annexure is used to report emissions data under the Section 4(2) emissions determination methodology for Tier 1 or Tier 2 reporting.
- Who it is for
- business entities using Section 4(2) methodology for carbon tax reporting
- How to act on it
- Complete the DA 180.01B.1 annexure as part of the DA 180 submission if using Section 4(2) methodology
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Section 4(2) of the Carbon Tax Act, 2019, relates to an emissions determination methodology for Tier 1 or Tier 2 reporting in terms of the National Greenhouse Gas Emission Repor
DA 180.01A.1 Annexure
This annexure must be completed when the business entity uses the Section 4(1) emissions determination methodology approved by the Department of Forestry, Fisheries and the Environment (DFFE) for Tier 3 reporting under the National Greenhouse Gas Emission Reporting Regulations.
- Who it is for
- business entities using Section 4(1) methodology for carbon tax reporting
- How to act on it
- Complete the DA 180.01A.1 annexure as part of the DA 180 submission if using Section 4(1) methodology
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If the ‘Section 4(1)’ methodology is used for the declaration, then the DA 180 and DA 180.02 annexure must be completed.
DA 180.01C Annexure
This annexure is required to provide detailed breakdowns of emissions by facility and activity, aligned with IPCC codes, for consolidated reporting under the DA 180.
- Who it is for
- business entities reporting emissions from multiple facilities
- How to act on it
- Complete the DA 180.01C annexure as part of the DA 180 submission to consolidate emissions data across all facilities
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A single DA 180 with its relevant annexure(s) must be completed as a consolidation of all the emission facilities licensed under the name of the business entity. This means the emissions equivalent of all the emission facilities must be totalled on the DA 180 and its relevant annexure(s) according to the corresponding Intergovernmental Panel on Climate Change (IPCC) codes.
DA 180.01A.2 Annexure
This annexure is required when reporting under the Section 4(1) emissions determination methodology and supports detailed emissions data for Tier 3 reporting.
- Who it is for
- business entities using Section 4(1) methodology for carbon tax reporting
- How to act on it
- Complete the DA 180.01A.2 annexure as part of the DA 180 submission if using Section 4(1) methodology
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If the ‘Section 4(1)’ methodology is used for the declaration, then the DA 180 and DA 180.02 annexure must be completed.
DA 180.02 Annexure
This annexure is required when using the Section 4(1) emissions determination methodology and contains supplementary data for Tier 3 reporting under the National Greenhouse Gas Emission Reporting Regulations.
- Who it is for
- business entities using Section 4(1) methodology for carbon tax reporting
- How to act on it
- Complete the DA 180.02 annexure as part of the DA 180 submission if using Section 4(1) methodology
Show the line this came from
If the ‘Section 4(1)’ methodology is used for the declaration, then the DA 180 and DA 180.02 annexure must be completed.
Key Takeaways
- document type: Guide to DA 180 Environmental Account For Carbon Tax
- issuing authority: South African Revenue Service (SARS)
- submission method: DA 180 via EXD 180 return through eFiling
- record retention: five years from signing date
- financial totals to be reported in Rand and Cents
- consolidation: single DA 180 for all licensed emission facilities under one entity
- annexures: DA 180.01A.1, DA 180.01A.2, DA 180.01B.1, DA 180.01B.2, DA 180.01C, DA 180.02
- fields: Licensee particulars including Warehouse number, Excise Client Code, Licensee name, Company name, Physical Address, Postal code
- accounting period: twelve-month period of emissions