SARS Clarifies Application of Increased VAT Registration Thresholds

The South African Revenue Service (SARS) has clarified the application of the increased mandatory and voluntary VAT registration thresholds from April 2026, as announced as part of the 2026 Budget Speech. The clarifications are made in VAT Connect Issue 21, which was published on 8 September 2026, including that the increased threshold for mandatory registration is being applied for new registration and deregistration requests, but is not being applied for automatic cancelation (deregistrati…