The main reporting obligation for all South African VAT vendors is the periodic VAT return, which is called the 'VAT201 declaration'. Under section 27 of the South African VAT Act, a VAT vendor submits a return based on the category they fall into.
The filing periods for the returns are as follows:
| Category A | Bi-monthly, ending on the last day of January, March, May, July, September and November |
| Category B | Bi-monthly, ending on the last day of February, April, June August, October and December |
| Category C | Monthly, ending the last day of each of the 12 months of the calendar year |
| Category D | Half-yearly, ending on the last day of February and August of the calendar year |
| Category E | Annually, ending on the last day of the vendor's year of assessment, as defined under |
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Web page updated on 17 Mar 2025 15:13