VAT Eligibility Guide.

Lukho Mkwedi Phuthi welcomes Blessing Ndabula to the studio, delving into VAT—who qualifies to claim and who doesn't in South Africa. Who Must Register (Compulsory): Businesses exceeding R1 million taxable supplies in any 12-month period, or with contracts pushing over R1m—register within 21 days. Who Can Register (Voluntary) Turnover >R50,000 annually (rising to R120,000 from April 2026); enables input claim on business expenses despite low sales. Who Cannot Claim: Hobbies, private sales (personal cars/items), non-business activities; exempt supplies (basic food, education) are ineligible. Key Tip SARS requires enterprise proof—monitor turnover closely to avoid penalties. Tune in for compliance clarity, protecting your business! Heart to Heart