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3 eFILING USER GUIDE FOR VALUE-ADDED TAX 1.INTRODUCTION Since 2007, the South African Revenue Service (SARS) has been modernising and simplifying tax processes in line with international best practice. Improvements are being made continuously as we aim to better our service standards and increase efficiency and compliance.

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VAT201 eFiling user guide for Value-Added Tax CONTENTS 1. INTRODUCTION........2 2. REGISTERING FOR VAT.......2 3.

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REQUESTING VENDOR DECLARATION......5 4. COMPLETING THE VENDOR DECLARATION.....8 5. SUBMITTING THE VAT201 DECLARATION FOR A SPECIFIC TAX PERIOD...18 6. MAKING PAYMENT........20 7.

MAKING ADDITIONAL PAYMENTS......24 8. REQUEST FOR CORRECTION.......25 9. SUBMITTING SUPPORTING DOCUMENTS......28 10. VIEWING HISTORIC DECLARATIONS......32 11. REQUESTING STATEMENT OF ACCOUNT (VATSA).....32 1. INTRODUCTION Since 2007, the South African Revenue Service (SARS) has been modernising and simplifying tax processes in line with international best practice.

Improvements are being made continuously as we aim to better our service standards and increase efficiency and compliance. One of the aspects of compliance that SARS wishes to address is the declaration and payment of Value-Added Tax (VAT). During 2010 SARS announced that certain changes will be made to the VAT Vendor Declaration Form (VAT201 Declaration) aimed not only at improving systems processing but also at addressing SARS’s efficiency regarding risk assessment and tax compliance. The following changes apply effective April 2011: • A new VAT201 Declaration form in landscape format has been introduced. It contains the same fields as the previous VAT201 form but with the following additional fields: ◆◆ Demographic information ◆◆ The declarant’s signature ◆◆ A Payment Reference Number (PRN) which will be pre-populated by SARS will replace the previous “reference number” This guide is designed to help you complete your VAT201 Declaration accurately and honestly. Note: The words declaration and return are used interchangeably in the document but both refer to the VAT201 Declaration.