Hi - we are permanent residents in SA and have just started farming vines - we started in 2008. We were advised to register for VAT in order to claim start up costs and advised SARS that we would not be actually trading (as vendors) until 2011 and probably 2012. We have just received notification that we have been de-registered due to the changes in threshold and - although this looks like a standard letter from SARS - it looks like we may have to pay back what we have claimed already. Our sales will be more than the threshold once we are trading fully, and it will be year on year so we will have to register at some stage. My question is, can SARS apply the new rules retrospecively? Have the rules for VAT and start up business costs changed too? Help needed - we will be calling SARS to discuss but would like to do so from a position of some knowledge! Many thanks...