VAT Backdating

A Voluntary VAT registration cannot be back-dated at SARS. The liability date will be based on the date of the registration itself. Should you wish to have it back dated, the business owner will have to contact SARS directly to enquire their specific supporting documents required.  

A Compulsory VAT registration  can be backdated, but only by 6 months from date of registration and when R 1 million was exceeded. 

Most requests at SARS takes approximately 21 working days to be actioned. There will always be supporting documentation requested from business owners upon any request made to SARS.