VAT and SARS eFiling: Complete Guide to Online VAT Submissions

SARS eFiling has revolutionized how businesses manage their VAT obligations in South Africa. This digital platform allows you to submit VAT returns, make payments, and manage your tax affairs online. This comprehensive guide walks you through everything you need to know about using SARS eFiling for VAT.

What is SARS eFiling?

SARS eFiling is the South African Revenue Service's free online platform that enables taxpayers to register, file returns, make payments, and manage their tax affairs electronically. For VAT-registered businesses, eFiling is the primary method for submitting VAT returns and making VAT payments.

Getting Started with SARS eFiling

Step 1: Register for eFiling

If you do not already have an eFiling profile, you need to register at www.sarsefiling.co.za. You will need:

• Valid South African ID number or passport number
• Tax reference number (if already registered for tax)
• Valid email address
• Cell phone number for verification

Step 2: Add VAT to Your eFiling Profile

Once registered, you need to add your VAT registration to your eFiling profile. This links your VAT account to your eFiling login, allowing you to file VAT returns and view your VAT account information.

Filing VAT Returns on eFiling

Accessing Your VAT Return

To file a VAT return through eFiling:

1. Log in to your eFiling account
2. Navigate to Returns > VAT
3. Select the relevant tax period
4. The VAT201 form will be displayed for completion

Completing the VAT201 Form

The VAT201 form requires the following key information:

• Field 1: Standard-rated local sales (15%)
• Field 2: Zero-rated local sales (0%)
• Field 3: Exempt supplies
• Field 4: Output tax on standard-rated supplies
• Field 14: Total input tax claimable
• Field 20: VAT payable or refundable

VAT Return Deadlines

VAT returns must be submitted by the last business day of the month following the end of your tax period. For most businesses, this means:

Making VAT Payments on eFiling

If your VAT return shows an amount payable to SARS, you can make payment directly through eFiling:

1. After submitting your return, select "Make Payment"
2. Choose your preferred payment method (EFT or card)
3. Confirm the payment amount
4. Complete the payment through your bank

Payment Methods Available

• Internet banking (EFT)
• Credit or debit card
• eFiling payment with selected banks

Claiming VAT Refunds

If your input tax exceeds your output tax, you may be entitled to a VAT refund. The refund process through eFiling:

• Submit your VAT return showing a refund amount
• SARS may verify your return before processing
• If approved, the refund will be paid to your registered bank account
• Refunds typically take 21 business days but may take longer if verification is required

Managing Your VAT Account on eFiling

eFiling allows you to view and manage various aspects of your VAT account:

• View statement of account showing all transactions
• Check the status of submitted returns
• View correspondence from SARS
• Update business details and contact information
• Apply for VAT rate changes or deregistration

Common eFiling Issues and Solutions

Login Problems

If you cannot log in, use the "Forgot Password" function. Ensure your browser is compatible and cookies are enabled. Clear your browser cache if problems persist.

Return Not Available

If your VAT return does not appear, check that VAT is properly linked to your profile. Contact the SARS call centre if the issue persists.

Conclusion

SARS eFiling makes VAT compliance more convenient and efficient than ever before. By understanding how to navigate the platform, you can ensure timely submissions and stay on top of your VAT obligations.

Before filing your return, ensure your calculations are correct using our free VAT calculator to verify your VAT figures.