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VAT201 — The Complete Guide to the VAT Return

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Written by the Independent Editorial Team · Reviewed & Verified by Solly Maanaso, CA(SA)

The VAT201 is the periodic return every VAT vendor submits to declare output tax, input tax, and the resulting payment or refund. This guide explains how it's calculated, when it's due, and exactly what to do if you need to correct a previous submission.

VAT201 Quick Facts
Form VAT201
Who submits it Every VAT vendor, each tax period
Manual deadline 25th of the month
eFiling deadline Last business day of the month
ℹ️ Looking to calculate VAT on a single amount, rather than complete your full return? Use our VAT calculator →
Jump to: What is the VAT201? How the calculation works Deadlines How to submit and pay Correcting a previous return What happens if you're late? FAQ

What is the VAT201?

The VAT201 is a return every VAT vendor must complete for every tax period, declaring the VAT they've charged on their supplies (output tax) and the VAT they're entitled to deduct on their own business purchases (input tax).

Source: SARS — Obligations of a VAT Vendor page
Output tax (VAT you charged) − Input tax (VAT you can deduct) = Net amount payable to SARS (if output exceeds input) OR = Net refund claimable (if input exceeds output)
Source: SARS — Obligations of a VAT Vendor page; SARS VAT 404 Guide for Vendors

Container headings shown in red on the form indicate mandatory information that must be completed — including your vendor demographic information.

Source: SARS — SMME Value Added Tax: Detailed Completion of VAT201

The VAT201 auto-calculates certain totals — you declare the underlying amounts (output tax, input tax, any diesel-related amounts where applicable), and the form calculates the resulting payment or refund due.

Source: SARS — Guide for Completing the VAT201 Declaration

VAT201 deadlines — and why eFiling is worth it

Submission method Deadline
Manual 25th of the month following the tax period
eFiling Last business day of the month following the tax period
Source: SARS — Obligations of a VAT Vendor page; SARS — Guide to Completing the VAT201 Return

SARS describes the gap between these two deadlines explicitly: eFiling "affords the vendor additional days for submissions and payments. This represents a significant financial advantage."

Source: SARS — Guide to Completing the VAT201 Return

If the 25th (manual deadline) falls on a day that isn't a business day, the deadline moves to the business day preceding it.

Source: SARS — Obligations of a VAT Vendor page

Not all vendors are on the same cycle — there are five categories of VAT tax period, and your specific category was allocated when you registered.

Source: SARS — Calendar page; SARS — Tax Periods for VAT Vendors page See the complete tax deadline calendar →

How to submit and pay your VAT201

Submission channels:

Source: SARS — Guide to Completing the VAT201 Return

Important: SARS staff cannot calculate your VAT for you

If you request and complete your VAT201 at a SARS office, you must arrive with all the relevant amounts already determined. SARS officials will not analyse your financial records or calculate the figures for you.

Source: SARS — Guide to Completing the VAT201 Return

VAT can only be paid via specific SARS-approved methods, including designated banks. See SARS's current Payment Rules guide for the full, up-to-date list.

Source: SARS — Obligations of a VAT Vendor page

Your VAT201 is pre-populated with a unique Payment Reference Number — use this exact number when making payment, so SARS correctly allocates it to your declaration.

Source: SARS — Guide for Completing the VAT201 Declaration

If you're claiming input tax on imports, use Field 14A and Field 15A — this applies regardless of whether the VAT was charged at the prior 14% rate or the current 15% rate.

Source: SARS — Guide to Completing the VAT201 Return

Correcting a previously submitted VAT201

The most important rule

If you need to correct a previously submitted VAT201, you must submit a completely revised return for that tax period — not only the specific fields you want to change.

Source: SARS — Guide to Completing the VAT201 Return

When revising a return, the following are pre-populated and cannot be edited (except the contact details):

Source: SARS — Guide to Completing the VAT201 Return

Cannot increase input tax

A revision to a past tax period cannot be used to increase the input tax deduction you originally claimed.

Source: SARS — Guide to Completing the VAT201 Return

If you're entitled to an input tax deduction from a past period that you didn't claim at the time, you can instead claim it in the next tax period, or any future tax period — but only within 5 years from the date you first became entitled to that deduction.

Source: SARS — Guide to Completing the VAT201 Return

Even after you submit (original or revised), SARS may request you to upload relevant supporting material — via a notice (VAT217) or the SARS Online Query System.

Source: SARS — Guide to Completing the VAT201 Return

What happens if you're late?

Late payment of VAT attracts a penalty of 10% of the outstanding tax, plus interest at the prescribed rate — charged on the late payment itself, and on any outstanding balance carried over from past tax periods.

Source: SARS — VAT 404 Guide for Vendors

Retain your tax invoices, import/export documentation, and accounting records for 5 years — these form the audit trail SARS uses to verify your compliance.

Source: SARS — Obligations of a VAT Vendor page VAT calculator — calculate VAT on a single transaction →
VAT — complete guide →

Frequently Asked Questions

What is the VAT201?

The VAT201 is the periodic return every VAT vendor completes, declaring output tax (VAT charged on supplies) and input tax (VAT the vendor can deduct), resulting in either a payment to SARS or a refund.

When is the VAT201 due?

The 25th of the month following the tax period for manual submissions, or the last business day of that month for eFiling submissions. SARS describes the extra days available via eFiling as a significant financial advantage. If the 25th falls on a non-business day, the deadline moves to the preceding business day.

What happens if I pay my VAT late?

A penalty of 10% of the outstanding tax applies, plus interest at the prescribed rate on the late amount and any outstanding balance from past periods.

How do I correct a mistake on a VAT201 I've already submitted?

You must submit a completely revised return for that tax period — not just the specific fields you want to change. You cannot use a revision to increase the input tax deduction you originally claimed; if you missed a deduction entirely, you can instead claim it in a future tax period, within 5 years of first becoming entitled to it.

Can SARS calculate my VAT201 figures for me at a branch?

No. If you complete your VAT201 at a SARS office, you must arrive with all the relevant amounts already determined — SARS officials will not analyse your financial records or calculate the figures on your behalf.

How do I claim input tax on imported goods?

Use Field 14A and Field 15A on the VAT201 to deduct input tax on imports, regardless of whether the VAT was charged at the prior 14% rate or the current 15% rate.

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Sources and references

All VAT201 return information on this page is sourced from, or verified against, the following official and authoritative references:

  1. SARS — Obligations of a VAT Vendor — sars.gov.za/types-of-tax/value-added-tax/obligations-of-a-vat-vendor/
  2. SARS — Guide to Completing the VAT201 Declaration (GEN-ELEC-04-G01) — SARS Publications (Search GEN-ELEC-04-G01)
  3. SARS — VAT 404 Guide for Vendors — SARS Publications (Search VAT 404)
  4. SARS — Tax Periods for VAT Vendors — sars.gov.za/types-of-tax/value-added-tax/tax-periods/
  5. SARS — Tax Calendar — sars.gov.za/individuals/i-need-help-with-my-tax/calendar/

Last reviewed: June 2026. Next review: immediately upon any VAT rate or VAT201 form change.