There are a number of reasons that can cause this.


  1. If you pay VAT or claim VAT for an amount that is different to the previous VAT report, as per Pastel, then there will be a difference when you run the VAT report for the next VAT period.
  2. If you process back-dated transactions, that have VAT implications, into prior VAT periods.
  3. If you process journals directly into the VAT Control Account, other than payments to SARS or claims from SARS. It is critical that you only use the relevant VAT code in the "Tax" column to process VAT entries, so that both the VAT Control Account and the VAT reports are updated in sync.