VAT Filing Cycles and Deadlines: What South African Firms Need to Track
Last updated: 11 October 2026
VAT is one of the few filings that comes around every month or two, for every registered client, without exception. Multiply that by a full client book and it's easy to see why VAT deadlines are one of the most common sources of late-filing penalties for accounting firms.
This guide explains the different VAT filing cycles (also known as VAT vendor categories), when VAT201 returns and payments are due, and the practical reasons firms slip up.
VAT Filing Categories
Not every VAT vendor files on the same cycle. SARS assigns vendors to categories based mainly on annual turnover:
- Bi-monthly filers (Category A or B): most vendors file every two months. Category A periods end in odd months (January, March, May and so on) and Category B periods end in even months (February, April, June and so on).
- Monthly filers (Category C): monthly filing is compulsory once taxable supplies exceed R30 million over 12 months. Some smaller vendors also choose to file monthly.
- Category D and E: six-monthly and annual filing, which apply only to narrow groups of vendors, such as certain small farming businesses.
A client's category shows on its VAT registration on eFiling, so confirm it there rather than assuming it from turnover.
When Is a VAT201 Due?
A manual VAT201 return and payment are due by the 25th of the month after the tax period ends. If the 25th falls on a weekend or public holiday, they're due on the last business day before it. Returns and payments made on eFiling are due by the last business day of that month.
Why VAT Deadlines Get Missed
- Clients send source documents late, leaving no time to prepare the return properly before the due date.
- A firm managing vendors across different categories has to track multiple VAT calendars running in parallel, not just one shared date.
- eFiling and manual due dates differ, so it's easy to work to the wrong one.
- New clients aren't flagged correctly by category when onboarded, so their filing cycle is assumed rather than confirmed.
Keeping a Multi-Category VAT Calendar Under Control
Firms that stay on top of VAT deadlines generally confirm each client's filing category the moment they're onboarded, rather than assuming it from turnover alone. They also build in a buffer between when source documents are due from the client and the actual SARS deadline, so there's time to query anything that doesn't add up.
Track Every VAT Deadline, for Every Category, in One Place
Compliance Tracker keeps each client's VAT due dates on one shared dashboard, with email reminders before each one, so bi-monthly and monthly filers don't get mixed up.
Frequently Asked Questions
How do I know if a client files VAT monthly or bi-monthly?
Monthly filing (Category C) is compulsory once taxable supplies exceed R30 million over 12 months. Below that, most vendors file every two months. The category shows on the client's VAT registration on eFiling.
Is the VAT payment date the same as the VAT201 submission date?
Yes, the return and payment share a due date. It's the 25th of the month after the period for manual filing, or the last business day of that month on eFiling.
What happens if a VAT201 is filed late?
Late submission or late payment can result in penalties and interest. Check the current penalty rules on sars.gov.za before quoting a figure to a client.
Can a VAT vendor's filing category change?
Yes, a vendor's category can change if their turnover crosses a relevant threshold, which is another reason to review each client's category periodically rather than assuming it stays fixed.
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