Newly VAT Registered Company

[Dave A]

There is still the date issue. Theoretically you cannot claim for invoices issued before the registration date.

By chance I spotted this article by SARS issued on 3rd October 2016 relating to new VAT registrations.

Under "How does the VAT liability date work?" it says the following:

• In terms of voluntary VAT registrations submitted via eFiling, please note that the VAT liability date will be set in accordance with your date of registration. If you have charged VAT or are under a contractual obligation to charge VAT prior to applying for registration, you must visit a SARS branch with the necessary supporting documents such as signed contracts or invoices issued to prove the backdated liability request.

• For VAT registrations with taxable supplies exceeding R1 million (also referred to as compulsory registrations), the eFiling RAV01 VAT registration process will not allow backdating for more than six months from the date of registration. If the date entered exceeds six months, SARS will reset the date to the date of the application. Please visit a SARS branch if the backdating exceeds six months with the necessary supporting documents such as financial statements, signed contracts or invoices issued.

Top Tip: VAT liability date backdating requests submitted at the SARS branch will only be considered for new and existing registration if the vendor can provide sufficient supporting documents proving the backdated liability. Kindly note that all other associated registration related supporting documents are still applicable. For VAT liability date backdating requests specifically, you will be expected to provide invoices, signed contracts or financial statements to motivate the backdating.

In the OP, Alandt says the VAT Liability Date has been set down for 1st October 2016.

[Alandt]

By chance I spotted this article by SARS issued on 3rd October 2016 relating to new VAT registrations.

Under "How does the VAT liability date work?" it says the following:

• In terms of voluntary VAT registrations submitted via eFiling, please note that the VAT liability date will be set in accordance with your date of registration. If you have charged VAT or are under a contractual obligation to charge VAT prior to applying for registration, you must visit a SARS branch with the necessary supporting documents such as signed contracts or invoices issued to prove the backdated liability request.

• For VAT registrations with taxable supplies exceeding R1 million (also referred to as compulsory registrations), the eFiling RAV01 VAT registration process will not allow backdating for more than six months from the date of registration. If the date entered exceeds six months, SARS will reset the date to the date of the application. Please visit a SARS branch if the backdating exceeds six months with the necessary supporting documents such as financial statements, signed contracts or invoices issued.

Top Tip: VAT liability date backdating requests submitted at the SARS branch will only be considered for new and existing registration if the vendor can provide sufficient supporting documents proving the backdated liability. Kindly note that all other associated registration related supporting documents are still applicable. For VAT liability date backdating requests specifically, you will be expected to provide invoices, signed contracts or financial statements to motivate the backdating.

In the OP, Alandt says the VAT Liability Date has been set down for 1st October 2016.

Hi Dave,

Thank you for the link to the article. The consultant on SARS told me that I need to visit the branch with all supporting documents that I have, to accommodate my request to have invoices backdated. Then if they are happy with the proof, I will receive a letter confirming that I am liable to request backdated invoices etc.

Came down to the decision that I will just claim/charge VAT from the Date of Registration.