VAT registration refers to the process of registering for Value Added Tax (VAT) with the tax authorities, SARS is responsible for collecting VAT in South Africa.

VAT Registration is levied at the standard rate of 15% on the supply of goods and services by registered vendors. A vendor making taxable supplies of more than R1 million per annum must register for VAT. A vendor making taxable supplies of more than R50 000 but not more than R1 million per annum may apply for voluntary VAT registration. Certain supplies are subject to zero rates or exempt from VAT