What Is VAT201 and How Do You Submit It?
Quick Answer
What Is VAT201 and How Do You Submit It?
The VAT201 is the SARS return every VAT vendor files to declare output tax collected minus input tax claimed. Most vendors file every two months via eFiling: declare your sales and purchases, pay the difference (or claim a refund), and keep your records for five years.
What this means in plain language
Think of VAT201 as the form that settles your account with SARS every second month. You owe SARS the output tax you charged customers; SARS owes you the input tax you paid suppliers. The VAT201 nets the two out.
Your filing category (A, B, C, D or E) was assigned when you registered and determines your exact months and due date.
How to submit step by step
- Log in to SARS eFiling and open Returns > VAT201 for the active period.
- Complete the blocks: standard-rated supplies, zero-rated supplies, exempt supplies, and total purchases (input tax).
- Check the calculated VAT payable – or refundable if your input tax exceeds output tax.
- Submit and pay any amount owing by the due date via eFiling, EFT or a bank.
- Save the acknowledgement and file your invoices; SARS can audit up to five years back.
Full walkthrough: SARS VAT201 guide.
Deadlines and penalties
| Vendor category | Filing frequency | Due date |
|---|---|---|
| A / B | Every 2 months | Last business day of the month after the period ends |
| C | Monthly | Last business day of the following month |
| D / E | Seasonal / exceptional | As assigned by SARS |
Late filing draws an administrative penalty (see the administrative penalty glossary entry) and late payment adds interest.
Common mistakes to avoid
- Claiming input VAT without a valid tax invoice – you lose the deduction in an audit
- Filing late because you forgot your category’s months
- Mixing up zero-rated and exempt supplies (zero-rated lets you still claim input tax; exempt does not)
- Not reconciling VAT201 figures to your accounting records before submitting
A South African example
Sipho, a print shop owner, files his VAT201 for January-February by the end of March: R92,000 output tax collected, R61,000 input tax on paper and ink, so he pays SARS R31,000. He saves the submission receipt and files the supporting invoices in date order.
Related questions
- How to Register for VAT in South Africa
- Input VAT vs Output VAT: What’s the Difference?
- Zero-Rated vs Exempt VAT: What’s the Difference?
- VAT201 (glossary)
Always verify this information with official South African government sources. Rules, fees and thresholds change. Check SARS SARS eFiling before you act.
Frequently Asked Questions
How often do I submit a VAT201?
Most small vendors file every two months (categories A and B); some file monthly (category C). Your assignment letter tells you which category you are.
What if my input tax is more than my output tax?
You claim a refund. SARS may verify first, so keep your invoices ready and expect a possible audit.
Can I submit VAT201 manually?
eFiling is the standard channel. Manual submissions are only allowed in exceptional cases with SARS approval.
