what is required for vat registration
The VAT 101 application for registration must be submitted in person at the SARS branch nearest to the place where your business is situated or carried on. A registered tax practitioner may appear in person on behalf of the applicant. In short, voluntary registration for VAT is now allowed for taxable supplies up to R50 000 within 12 months from date of registration; 2  and reclassification of Category F VAT vendors as Category A or B vendors.