One of my clients is a sole proprietor and is required to register for VAT as his turnover is above the threshold.
He also wants to change from a sole proprietor to (Pty) Ltd at the same time.
My question is: would it be better for him to register the new company and then register for VAT or register for VAT and then the company. Should he choose the second route, would the VAT number be transferrable from the sole proprietorship to the (Pty) Ltd or would that be a new number?

Thanks in advance.