A VAT vendor must submit a VAT201 for every tax period. If you file and pay through SARS eFiling, the deadline is the last business day of the month after the tax period ends. For manual filing, ordinary EFT or payment through a participating bank, the deadline is the 25th; if the 25th is not a business day, use the preceding business day.
SARS states that late VAT payments attract penalties and interest. Schedule the preparation before the deadline, not on it.
Category A and B periods
| Category | Tax period ends | Normal frequency |
|---|---|---|
| A | January, March, May, July, September, November | Every two months |
| B | February, April, June, August, October, December | Every two months |
Example: a Category A period ending 31 July is filed in August. A Category B period ending 31 August is filed in September.
Other VAT categories
Category C: monthly. Applies where taxable supplies exceed or are expected to exceed the applicable threshold, where the vendor applies, or where SARS assigns it for compliance reasons.
Category D: every six months, mainly for qualifying farming activities and certain micro businesses.
Category E: every 12 months for narrow qualifying activities and connected-person arrangements.
Check the tax period shown on the VAT201 work page rather than assuming the category from memory.
Submission and payment are one deadline
Submitting the return without paying the amount due does not complete the obligation. Reconcile output VAT, input VAT and the ledger early enough to resolve missing tax invoices, imports, credit notes and unusual transactions.
A practical process:
Close sales and purchase records.
Confirm that claimed input VAT has valid supporting documents.
Reconcile the VAT control account.
Review zero-rated, exempt and out-of-scope items.
Prepare and review the VAT201.
Submit and schedule payment before the banking cut-off.
Save the return, payment confirmation and workpapers.
Frequently asked questions
What if the 25th falls on a weekend or public holiday? SARS says the manual/EFT deadline moves to the business day before the 25th.
Does eFiling always give me until the last calendar day? No. It gives you until the last business day of the following month.
What happens if I submit late? Late payment can attract penalties and interest. Repeated non-compliance can also affect the business’s tax-compliance position.
Must I submit a nil VAT return? A registered vendor must complete a VAT201 for each allocated tax period, including a period with no transactions, unless SARS has changed or cancelled the registration.
Keep VAT off the deadline list
Smartbook’s monthly accounting packages include VAT reconciliations, returns and supporting records for South African SMEs.
Last reviewed: 31 August 2026. General guidance, not tax advice.
Primary sources: SARS VAT obligations · SARS VAT periods · SARS VAT201 guide