VAT returns in South Africa: the VAT201, filing periods and due dates
Once you are VAT-registered you must complete a VAT201 return for every tax period and submit it to SARS on or before the due date. Most small businesses file every two months. The return and any payment are due on the 25th of the month after the period ends, or the last business day of that month if you file through eFiling.
On this page: what the VAT201 is · filing periods A to E · due dates · worked example · what to keep · late filing · questions
What the VAT201 return is
The VAT201 is the declaration a VAT vendor submits each tax period. Per SARS's page on a vendor's obligations, it reports the output tax you charged on your sales and the input tax you may deduct on your purchases. The difference is either payable to SARS or refundable to you.
- Output tax is the VAT on what you sold, taken from your tax invoices, less any credit notes.
- Input tax is the VAT you paid on business purchases from VAT-registered suppliers, supported by valid tax invoices.
- If output is higher, you pay the difference. If input is higher, SARS owes you a refund.
SARS's wording is "every tax period", so a quiet period still needs a return. Confirm what applies to your case with your accountant. SARS also publishes a guide to completing the VAT201, box by box.
Your filing period: categories A to E
SARS puts every vendor in a tax period category, which sets how often you file. Most small businesses are in A or B. The categories below are as SARS publishes them.
| Category | How often | Periods end in | Who |
|---|---|---|---|
| A | Every 2 months | Jan, Mar, May, Jul, Sep, Nov | Assigned by SARS |
| B | Every 2 months | Feb, Apr, Jun, Aug, Oct, Dec | Assigned by SARS |
| C | Every month | Every month | Vendors with taxable supplies above R30 million in 12 months, those who apply in writing, or those SARS places here after repeated failures |
| D | Every 6 months | End of Feb and Aug, or another approved month | Mainly farmers under R1.5 million, and some micro businesses |
| E | Every 12 months | End of the vendor's year of assessment | Companies and trusts that let property or rent out movable goods, and similar |
A new small vendor is usually given A or B, so expect six returns a year. To change category you must meet the qualifying requirements and make the request at a SARS branch, booked through eBooking.
When the return and payment are due
The return and the payment are due on or before the same day, in the month after your period ends. SARS's table sets it out by how you file and pay:
| How you file and pay | Return and payment due |
|---|---|
| Manually, paying at a participating bank | The 25th |
| Electronic funds transfer through internet banking | The 25th |
| SARS eFiling (paying by eFiling or EFT) | The last business day of the month |
If the 25th is not a business day, the deadline moves to the business day before it. Filing through eFiling gives you the extra days, which is the main reason most vendors use it.
A worked example
Amahle runs a small marketing agency in Category A. Her period ends on 30 September 2026, so her return is due in October.
- The 25th of October 2026 is a Sunday, so the manual and bank deadline moves back to Friday 23 October.
- On eFiling, the deadline is the last business day of October, which is Friday 30 October.
Her numbers for the period: sales of R180,000 excluding VAT, with output tax of R27,000 (R180,000 × 15%). Purchases of R70,000 excluding VAT from registered suppliers, with input tax of R10,500. She pays SARS R27,000 − R10,500 = R16,500. Had her purchases been R200,000, input tax would be R30,000 and SARS would owe her R3,000. Check your own figures with the VAT calculator.
What to keep, and for how long
SARS says vendors must keep records for 5 years, which covers tax invoices, bills of entry and accounting records. A return is only as good as the invoices behind it:
- every tax invoice you issued, with the required fields, in an unbroken number sequence;
- every tax invoice for purchases you claim input tax on, including receipts for expenses;
- credit notes, which reduce your output tax in the period you issue them (see credit notes).
Zuvo's Reports page has a VAT summary that works out the VAT you charged on invoices issued in a period, less credit notes, and the VAT on the expenses you recorded. It is a working figure to use alongside your own records when you prepare the return. Zuvo does not submit returns to SARS: you or your accountant still file the VAT201.
What happens if you file or pay late
SARS says late payments of VAT attract penalty and interest. It does not give the amounts on that page, so ask your accountant or check your eFiling statement for what applies. The simple defence is to put your deadline in the calendar a week early and issue invoices the same day you do the work, so the numbers are complete when the period closes.
New to VAT?
If you have not registered yet, start with whether you need to register for VAT, the thresholds and how to apply on eFiling.
Have the VAT figures ready before the deadline
Zuvo drafts VAT-correct quotes and invoices, keeps your expenses with their VAT, and shows the VAT charged and paid for any period.
Try Zuvo free for 14 days, no cardGeneral guidance based on SARS's pages on a VAT vendor's obligations and tax periods for VAT vendors, checked on 2 November 2026. Deadlines and categories can change: confirm your own on SARS eFiling or with your accountant. Not tax advice.
Questions people ask
What is a VAT201 return?
The declaration a VAT vendor submits to SARS for every tax period. It reports the output tax charged on sales and the input tax deducted on purchases, and the difference is payable to SARS or refundable to you.
How often do I file a VAT return in South Africa?
It depends on your category. Most small vendors are in Category A or B and file every two months. Category C files monthly, D every six months and E every twelve months.
What is the VAT return due date?
The 25th of the month after your tax period ends, or the last business day of that month if you file and pay through eFiling. If the 25th is not a business day, the deadline moves to the business day before it.
What are VAT categories A and B?
Both are two-monthly periods that SARS assigns. Category A periods end in January, March, May, July, September and November. Category B periods end in February, April, June, August, October and December.
How long must I keep VAT records?
SARS says vendors must keep records for 5 years, including tax invoices and accounting records.
Does Zuvo file my VAT return?
No. Zuvo shows the VAT you charged and paid for a period, less credit notes, so the figures are ready, but you or your accountant submit the VAT201 to SARS.