As your business grows, two SARS registrations usually come up: PAYE (when you hire staff) and VAT (when your turnover grows). Both are done through SARS eFiling. Here's how, and when.
First, do you need to register?
- PAYE: register as soon as you employ staff and pay salaries above the tax threshold. You'll withhold PAYE, UIF and SDL. (See PAYE, UIF & SDL explained.)
- VAT: compulsory once your taxable turnover exceeds R1 million in 12 months; voluntary from R50,000. (See do I need to register for VAT?)
Registering for PAYE on eFiling
1. Log in to SARS eFiling with your business profile. 2. Go to SARS Registered Details → Maintain registered particulars. 3. Add the PAYE (and UIF/SDL) tax types and complete the employer details — payroll start date, expected number of employees, and banking details. 4. SARS issues a PAYE reference number. You'll now file an EMP201 every month by the 7th.
Registering for VAT on eFiling
1. In eFiling, under SARS Registered Details, add the VAT tax type. 2. Provide your business details, the date you became liable, and your turnover figures — SARS may ask for supporting documents (bank statements, invoices, financials) to prove you meet the threshold. 3. Choose your tax period (usually two-monthly for smaller vendors). 4. Once approved, you receive a VAT number, charge 15% VAT, and file a VAT201 each period.
What SARS may ask for
Be ready with: your CIPC registration documents, proof of business address, a bank confirmation letter, and financial records or invoices showing your turnover. Having clean records makes approval far faster.
After you're registered
- PAYE: run payroll, withhold correctly, file EMP201 monthly and reconcile on the EMP501.
- VAT: issue proper tax invoices, track input vs output VAT, and file VAT201 on time.
This is where a lot of small businesses get overwhelmed — suddenly there are monthly and bi-monthly SARS deadlines. 360books calculates your PAYE, UIF, SDL and VAT automatically, prepares your EMP201 and VAT201, and keeps every deadline on one calendar — so registering for these taxes doesn't mean drowning in admin.