Official source
Source domain: sanews.gov.za
Collected on 8 August 2026
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Written Ruling for Qualifying Welfare Activities
Schools that wish to continue being VAT-registered for qualifying welfare activities must obtain written confirmation from the SARS Commissioner through a formal ruling process.
The document's recorded date is 1 January 2026. Confirm on the official source.
Schools that wish to remain registered as VAT vendors in respect of qualifying welfare activities must obtain written confirmation from the Commissioner by way of a ruling,
Reference
GOVNEWS-83431 at https://www.sanews.gov.za
Opening Date
7 August 2026
Closing Date
1 January 2026
VAT Deregistration for Schools
Schools registered under the South African Schools Act and as VAT vendors can apply to cancel their VAT registration due to a legislative change effective 1 January 2026, when all school supplies become exempt from VAT unless related to qualifying welfare activities.
The document's recorded date is 1 January 2026. Confirm on the official source.
The South African Revenue Service (SARS) has called on schools registered under the South African Schools Act and registered as VAT vendors to apply to cancel their VAT registration following the legislative change to the VAT treatment of schools with effect from 1 January 2026.
Payment Arrangement for Exit VAT
Schools that owe exit VAT can submit a request for payment arrangements along with the VAT123e form to SARS, which will allow them to settle the amount over time under an agreed plan.
The document's recorded date is 1 January 2026. Confirm on the official source.
Where exit VAT is payable, schools may submit a request for payment arrangements together with the VAT123e form.
