The Taxation Laws Amendment Act, No 31 of 2013 introduced
amendments to the VAT registration provisions contained in the
Value-Added Tax Act 89 of 1991 ("the VAT
Act"), aimed primarily at streamlining the VAT
registration process. These amendments came into force on 1 April
2014.
Prior to the amendments, the VAT Act required any person who
carried on an enterprise in South Africa to register as a VAT
vendor, where the total value of taxable supplies made from the
carrying on of such enterprise exceeded or was reasonably
expected to exceed the R1 million threshold in a 12 month
period.
Persons who did not meet the compulsory registration threshold
were entitled to voluntarily register for VAT where the total value
of taxable supplies made in a 12 month period had already exceeded
R50 000. Where a person, as a result of regular or continuous
activities reasonably expected that taxable supplies with a value
in excess of R50 000 per annum will be made in the future,
