Build the VAT201 Return (SARS eFiling)
Skill: Convert sales and purchase data into the VAT201 return field values
Region: South Africa Category: VAT — Value-Added Tax return Does: Takes ordinary sales and purchase ledger data and maps it onto the numbered fields of the VAT201 Vendor Declaration, captured and submitted electronically through SARS eFiling, computing output tax, input tax, the net VAT payable/refundable, and the diesel refund where applicable. System: SARS eFiling (VAT201 Vendor Declaration)
South Africa has no e-invoicing mandate and no machine invoice schema. The VAT201 is captured field-by-field on the SARS eFiling portal (or pushed via the eFiling API/connected accounting software); there is no public XML invoice format. This skill produces the field values you key into VAT201, not an invoice document. The standard VAT rate is 15%.
When this applies
- You are a VAT-registered vendor (compulsory registration once taxable supplies exceed R1 million in any 12 months; voluntary above R50 000).
- A tax period has closed — most vendors file every two months (Category A/B); larger vendors monthly (Category C); some farmers six-monthly (D) or annually (E).
- The return is due by the 25th of the month after the period end (or the last business day of that month for eFiling/electronic payment).
Input data required
| Input | Used for |
|---|---|
| Standard-rated sales (excl. VAT) and output VAT at 15% | Field 1 / 4 |
| Zero-rated supplies (exports, certain foodstuffs, fuel) | Field 2 |
| Exempt and non-supplies (e.g. residential rent, financial services) | Field 3 |
| Capital goods sold / change in use adjustments | Field 1A / 12 |
| Standard-rated purchases & expenses with valid tax invoices | Field 14 / 15 |
| Capital goods acquired (input VAT) | Field 14A / 15A |
| Imports + VAT paid to Customs (with valid documents) | Field 15A |
| Adjustments (bad debts recovered/written off, apportionment) | Field 18 |
| Eligible diesel litres purchased (qualifying activities) | Field 5 / 5A |
Field mapping (VAT201)
OUTPUT TAX
Field 1 Standard rate (excl. capital goods) — supplies value
Field 1A Standard rate (only capital goods) — supplies value
Field 2 Zero rate (excl. goods exported)
Field 2A Zero rate (only goods exported)
Field 3 Exempt and non-supplies
Field 4 Output tax = (Field 1 + 1A) x 15/115 [calculated]
Field 4A Output adjustments
Field 13 TOTAL OUTPUT TAX (4 + 4A)
INPUT TAX
Field 14 Capital goods supplied to you (value)
Field 14A Other goods/services supplied to you (value)
Field 15 Input tax on capital goods
Field 15A Input tax on other goods/services + imports
Field 16 Adjustments (e.g. bad debts written off)
Field 17 Diesel refund (see Field 5/5A litres)
Field 18 TOTAL INPUT TAX (15 + 15A + 16 + 17)
NET
Field 19 VAT PAYABLE / (REFUNDABLE) = Field 13 - Field 18
DIESEL
Field 5 Litres eligible (e.g. farming, mining, rail, fishing)
Field 5A Diesel refund claimed (Rand)
Calculation rules
- Output tax on tax-inclusive amounts: VAT = consideration x 15/115; on tax-exclusive amounts: VAT = value x 15%.
- Only claim input tax backed by a valid tax invoice (full tax invoice required for supplies over R5 000; abridged allowed at R50–R5 000).
- Zero-rated (Field 2/2A) carries 0% output tax but the input tax on related costs is still claimable; exempt supplies (Field 3) carry no output tax and block related input tax.
- Net result: Field 19 = Total output tax (13) − Total input tax (18). A negative figure is a refund.
- Diesel refund: eligible litres x the gazetted refund rate for the activity; entered at Field 5A and rolled into total input tax. Only the qualifying portion (e.g. 80% on-land farming) counts.
- Round to whole Rand on the declaration.
Worked example (two-month period, standard-rated trader)
VAT201 — Vendor Declaration
Vendor: Acme Trading (Pty) Ltd VAT reg no: 4123456789
Tax period: 2026/02 (Jan–Feb 2026) Category: B
OUTPUT TAX
Field 1 Standard-rated supplies (excl. capital)....... 1 150 000.00
Field 1A Capital goods supplied......................... 0.00
Field 2 Zero-rated supplies............................ 200 000.00
Field 3 Exempt / non-supplies.......................... 0.00
Field 4 Output tax (1 150 000 x 15/115)................ 150 000.00
Field 4A Output adjustments............................. 0.00
Field 13 TOTAL OUTPUT TAX............................... 150 000.00
INPUT TAX
Field 14A Other goods & services (value, incl. VAT)...... 690 000.00
Field 15 Input tax — capital goods...................... 0.00
Field 15A Input tax — other goods/services + imports..... 90 000.00
Field 16 Input adjustments (bad debt written off)....... 1 304.35
Field 17 Diesel refund (from Field 5A).................. 0.00
Field 18 TOTAL INPUT TAX................................ 91 304.35
Field 19 VAT PAYABLE (13 - 18).......................... R 58 695.65
Payment uses the VAT Payment Reference Number (PRN) shown on the eFiling assessment; pay by the last business day of the month following period end.
Validation checklist
- Correct tax period and category (A/B monthly-pairing, C monthly) selected
- Output tax Field 4 = (Field 1 + 1A) x 15/115, to whole Rand
- Zero-rated (Field 2/2A) supported by export/zero-rate documentation
- Every input-tax claim backed by a valid tax invoice or Customs import document
- Imports VAT included in Field 15A only with proof of payment to Customs
- Diesel refund litres (Field 5) and Rand (Field 5A) limited to the qualifying portion at the gazetted rate
- Field 19 = Field 13 − Field 18; refund vs payable sign correct
- Filed and paid via eFiling by the last business day of the following month
Last updated: 2026-06-04 — confirm the active schema version, field codes, and SARS eFiling requirements against the current South African Revenue Service specifications before use.