If you file and pay on SARS eFiling, your VAT201 return and payment are due on the last business day of the month following the end of your tax period. If you pay by any other method — EFT or over the counter at a bank — the deadline is the 25th of that month, or the business day before it if the 25th falls on a weekend or public holiday.
Two deadlines, two different dates, and the one that applies to you depends on how you pay rather than who you are. That single distinction is behind a large share of the late-payment penalties South African vendors pay every year.
Not sure whether you need to be registered at all? Start with the VAT registration threshold in South Africa.
TL;DR
eFiling filers: last business day of the month following your tax period end.
Everyone else: the 25th, or the preceding business day if the 25th is not a business day.
Which months you file in depends on your tax period category (A, B, C, D or E).
Most small vendors are Category A or B — one return every two months.
Late payment attracts a 10% penalty plus interest at 10.25% per annum.
A nil return is still a return. Not trading does not excuse you from filing.
The two deadlines, side by side
| How you file and pay | Return due | Payment due |
|---|---|---|
| SARS eFiling (return and payment via eFiling or EFT) | Last business day of the month | Last business day of the month |
| Electronic funds transfer / internet banking | 25th | 25th |
| Over the counter at ABSA, Albaraka, Access Bank, FNB, HBZ, Nedbank or Standard Bank | 25th | 25th |
Where the 25th is not a business day, the deadline moves backwards to the preceding business day — never forwards. This catches people out constantly. A deadline that lands on a Sunday does not become Monday; it becomes the Friday before.
The practical takeaway: filing on eFiling buys you up to a week of extra time, every single period, for free. If you are still filing manually, that alone is a reason to move.
Your tax period category decides which months you file
SARS allocates every vendor to one of five categories. You do not choose it — the Commissioner determines it — although you can apply to change it if you meet the criteria.
| Category | Frequency | Tax periods end | Who it applies to |
|---|---|---|---|
| A | Every 2 calendar months | Jan, Mar, May, Jul, Sep, Nov | Determined by the Commissioner |
| B | Every 2 calendar months | Feb, Apr, Jun, Aug, Oct, Dec | Determined by the Commissioner |
| C | Every calendar month | Every month | Taxable supplies have exceeded or are likely to exceed R30 million in any consecutive 12 months; or the vendor applied in writing; or the Commissioner placed them there for repeatedly failing to meet VAT Act obligations |
| D | Every 6 calendar months | Feb and Aug | Mainly farming enterprises with taxable supplies under R1.5 million over 12 months, and micro businesses registered under the Sixth Schedule to the Income Tax Act |
| E | Every 12 calendar months | End of the vendor's year of assessment | Companies and trust funds letting fixed property, renting movable goods, or administering connected companies, subject to further criteria |
Most South African SMEs sit in Category A or B. The split between them is essentially arbitrary from your side — SARS assigns it — but it determines your entire filing rhythm, so it is worth knowing which one you are in. You will find it on your VAT registration confirmation and on the eFiling VAT201 work page.
Category C is not optional above R30 million
If your taxable supplies exceed or are likely to exceed R30 million over any consecutive 12 months, you move to monthly filing. Businesses growing quickly sometimes discover this only when SARS moves them, so if you are approaching that turnover, plan for the extra six returns a year.
Category C can also be a punishment
Note the third route into Category C: the Commissioner may place a vendor there because the vendor repeatedly failed to perform obligations under the VAT Act. Chronic late filing can cost you the two-monthly cycle and double your compliance load.
Due dates for Category A vendors
Tax periods ending January, March, May, July, September and November.
| Tax period ends | eFiling deadline | 25th-rule deadline |
|---|---|---|
| 31 July 2026 | Monday 31 August 2026 | Tuesday 25 August 2026 |
| 30 September 2026 | Friday 30 October 2026 | Friday 23 October 2026 |
| 30 November 2026 | Thursday 31 December 2026 | Thursday 24 December 2026 |
| 31 January 2027 | Friday 26 February 2027 | Thursday 25 February 2027 |
Due dates for Category B vendors
Tax periods ending February, April, June, August, October and December.
| Tax period ends | eFiling deadline | 25th-rule deadline |
|---|---|---|
| 30 June 2026 | Friday 31 July 2026 | Friday 24 July 2026 |
| 31 August 2026 | Wednesday 30 September 2026 | Friday 25 September 2026 |
| 31 October 2026 | Monday 30 November 2026 | Wednesday 25 November 2026 |
| 31 December 2026 | Friday 29 January 2027 | Monday 25 January 2027 |
Two of those dates deserve a second look:
October 2026: the 25th is a Sunday, so the manual deadline drops back to Friday 23 October — a full week before the eFiling deadline.
December 2026: Christmas Day is a Friday, so the manual deadline is Thursday 24 December, in the middle of the shutdown period when nobody is in the office.
Dates are calculated on the standard South African public holiday calendar. Confirm against the SARS calendar before relying on any single date, particularly around Easter and December.
What happens if you are late
The 10% penalty
Late payment of VAT attracts a penalty of 10% of the outstanding amount. It is a flat percentage, not a daily accrual — being one day late and being thirty days late cost the same 10%.
On a R180,000 VAT payment, that is R18,000 for missing the deadline by a day.
Interest at 10.25%
On top of the penalty, interest runs on late or underpaid tax at 10.25% per annum (the SARS rate from 2 March 2026). Interest accrues until the debt is settled.
It compounds into worse problems
Late VAT does not stay a VAT problem:
Your tax compliance status goes non-compliant, which kills tax clearance certificates, tender applications and CSD standing.
Refunds get withheld. SARS may withhold a VAT refund until all outstanding returns are submitted, and will set a refund off against outstanding debt before paying anything out.
Repeated failures can move you to Category C, doubling your filing frequency.
Persistent non-payment can lead to a third-party appointment under section 179 of the Tax Administration Act, where SARS instructs your bank to pay the debt directly, with no court order required.
If you cannot pay, still file
This is the most valuable single piece of advice in this article. The penalty for late payment and the penalty for late filing are separate. If cash is short, submit the return on time anyway and deal with the payment separately — through a payment arrangement if necessary. Filing late and paying late attracts both.
The rules people get wrong
"I had no sales, so there is nothing to file"
There is. A nil return is still a return. Dormant vendors must file a VAT201 for every tax period showing zeros. Not filing leaves the period open, blocks your compliance status, and can eventually see the Commissioner cancel your registration for failing to furnish returns.
"The payment cleared on the due date"
The payment must reflect in the SARS account by the deadline, not merely leave yours. EFT clearing times vary by bank and by hour of day. A payment released at 16:30 on the last business day may only reflect the next working day — by which point it is late, with a 10% penalty attached.
Pay a day early. Every time.
"The deadline is always month-end"
Only if you file on eFiling. If you pay by EFT without filing through eFiling, or pay over the counter, you are on the 25th. Mixing the two — filing on eFiling but paying at a branch — is where people fall between the deadlines.
"The 25th falls on a Sunday, so I have until Monday"
No. Where the 25th is not a business day, the deadline moves to the preceding business day. Always earlier, never later.
"I will fix the mistake next period"
Sometimes reasonable, sometimes not. Whether to use a Request for Correction on the original return or adjust in the following period depends on the size and nature of the error. Rolling a large error forward without disclosure is how understatement penalties start.
What to do when you cannot pay
Cash flow gaps happen, and VAT is usually the first payment to come under pressure because the money has often already been spent. There are better and worse ways to handle it.
File the return regardless. Repeating it because it matters: late filing and late payment are separate failures with separate consequences. Submitting on time limits the damage to the 10% payment penalty and interest.
Approach SARS before the deadline, not after. SARS offers several routes, and they work considerably better before a debt has aged:
Payment arrangement (instalment agreement) — you agree affordable instalments with SARS. Apply via eFiling or call 0800 00 7277.
Suspension of payment where the debt is genuinely disputed and an objection or appeal is in progress, subject to requirements being met.
Compromise of debt, where paying in full would cause undue hardship and SARS may settle for less than the full amount.
Understand what happens if you do nothing. SARS has deployed substantial additional debt collection capacity, and the escalation path is well-worn: statement of account, letter of final demand, then a third-party appointment under section 179 of the Tax Administration Act instructing your bank to pay SARS directly. No court order is required for that step. Engaging early is materially better than being found.
The periods that behave differently
Your first tax period after registration may be shorter or longer than a standard period, depending on the effective date SARS gives you. Check the period dates on the VAT201 rather than assuming — a first return covering three months instead of two is common and catches people out.
Your final tax period on deregistration is set by the Commissioner in the notice of cancellation, and it is the return in which exit VAT on assets and stock on hand must be declared, in fields 1A and 4A. It is also the last opportunity to claim any input tax you have not yet claimed.
Periods where you change category need care at the boundary, to make sure no month is either duplicated or missed between the old and new cycles.
How to change your tax period category
You can apply to move categories if you meet the qualifying requirements — for example applying for Category C monthly filing to smooth cash flow if you are permanently in a refund position, which is common for exporters and manufacturers.
The request must be made at a SARS branch, and you need to book an appointment through SARS eBooking to attend. The qualifying criteria are set out in Chapter 3 of the VAT404 Guide for Vendors.
When it is worth doing:
You are permanently in a refund position. Monthly filing gets your cash back twice as often. For an exporter sitting on R120,000 of refunds a period, that is a meaningful working capital improvement.
Your bookkeeping is monthly anyway. If the books are closed monthly, filing monthly adds little work and keeps VAT current.
When it is not:
You are consistently in a payment position and cash is tight. More frequent filing means more frequent payments.
Building a VAT calendar that actually works
The businesses that never miss a VAT deadline all do roughly the same four things.
1. Diarise the eFiling date and work back from it. Put the actual deadline in the calendar for the next twelve periods, then set a second reminder ten days earlier as the "books must be closed" date.
2. Separate the VAT money on receipt. The VAT you collect is not revenue. Move it to a separate account as it comes in, and the payment funds itself. Businesses that spend VAT and then scramble at month-end are the ones that end up in payment arrangements.
3. Close the books before the deadline, not on it. Reconciling on the due date leaves no room for a missing supplier invoice or a bank feed that has not pulled through — and every hour of delay is an hour closer to a 10% penalty.
4. Pay a day early. It costs nothing and removes the clearing-time risk entirely.
Frequently asked questions
When is the VAT201 due in South Africa? By the last business day of the month following the end of your tax period if you file and pay via SARS eFiling, or by the 25th of that month if you pay by EFT or at a bank. Where the 25th is not a business day, the deadline moves to the preceding business day.
How often do I have to submit VAT returns? It depends on your tax period category. Category A and B vendors file every two months, Category C monthly, Category D every six months, and Category E annually. Most small businesses are in Category A or B.
How do I know whether I am Category A or Category B? It appears on your VAT registration confirmation and on the VAT201 work page in eFiling. Category A periods end in January, March, May, July, September and November. Category B periods end in February, April, June, August, October and December.
Do I have to submit a VAT return if I had no sales? Yes. A nil return is still a return. Failing to file leaves the period outstanding, affects your tax compliance status, and is a ground on which the Commissioner may cancel your VAT registration.
What is the penalty for late VAT payment in South Africa? A 10% penalty on the outstanding amount, plus interest at 10.25% per annum from 2 March 2026. The 10% is a flat charge regardless of how late the payment is.
Can I get more time to submit my VAT return? There is no general extension mechanism for VAT201 deadlines. If you cannot pay, file the return on time regardless and approach SARS about a payment arrangement — the penalties for late filing and late payment are separate, so filing on time limits the damage.
What if the 25th falls on a public holiday? The deadline moves to the business day immediately before it. It never moves forward to the next business day.
Can I change how often I file VAT returns? Yes, if you meet the qualifying requirements in Chapter 3 of the VAT404 Guide for Vendors. The request must be made at a SARS branch, so you will need to book an eBooking appointment.
Never think about a VAT deadline again
VAT deadlines are not difficult. They are just relentless — six times a year, every year, with a 10% penalty attached to getting one wrong.
Smartbook prepares and submits your VAT201 as part of monthly accounting, with the books closed well before the deadline rather than on it. You get told what is payable and when, in time to fund it.
See our monthly accounting plans →
Last reviewed: 26 July 2026. Written by the Smartbook team — SAIPA and SAICA accredited, SARS registered tax practitioners. Due dates in the tables are calculated on the standard South African public holiday calendar; confirm individual dates against SARS before relying on them. General guidance, not advice on your specific circumstances.
Primary sources: SARS — Obligations of a VAT vendor · SARS — Tax periods for VAT · SARS — VAT404 Guide for Vendors · SARS — Budget 2026 FAQs