If you are a VAT vendor in South Africa, your VAT201 return and the VAT you owe are due in the month after your tax period ends. How late in that month depends on how you file and pay, and the date moves earlier, never later, when it lands on a weekend or public holiday.
This article explains SARS's published rules for VAT vendors. It is a planning aid, not tax advice: check anything that matters against your own VAT registration, with SARS or with your accountant.
The short answer
- You submit on eFiling and pay electronically: the return and the payment are due on the last business day of the month after your tax period ends.
- You file or pay any other way: they are due on the 25th of that month.
- The due date is a weekend or public holiday: it moves to the business day before. A Sunday deadline means the Friday, not the Monday.
So a Category B vendor whose period ends on 31 October 2026 has until Monday 30 November 2026 on eFiling, or Wednesday 25 November 2026 otherwise.
The next VAT201 due dates
Most businesses file every two months, in Category A or B. SARS decides which of the two, so the load is spread across the year.
| Category | Tax period ends | Due on eFiling (pay electronically) | Due any other way |
|---|---|---|---|
| B | 31 Oct 2026 | Mon 30 Nov 2026 | Wed 25 Nov 2026 |
| A | 30 Nov 2026 | Thu 31 Dec 2026 | Thu 24 Dec 2026 |
| B | 31 Dec 2026 | Fri 29 Jan 2027 | Mon 25 Jan 2027 |
| A | 31 Jan 2027 | Fri 26 Feb 2027 | Thu 25 Feb 2027 |
| B | 28 Feb 2027 | Wed 31 Mar 2027 | Thu 25 Mar 2027 |
| A | 31 Mar 2027 | Fri 30 Apr 2027 | Fri 23 Apr 2027 |
| B | 30 Apr 2027 | Mon 31 May 2027 | Tue 25 May 2027 |
Notice the two December dates: Christmas Day pulls the 25th back to Thursday 24 December 2026, and in April 2027 the 25th is a Sunday, so it becomes Friday 23 April. For any category and any month, the free VAT deadline checker works the date out for you, public holidays included.
Which VAT category am I?
| Category | Files | Who |
|---|---|---|
| A | Every two months, periods ending Jan, Mar, May, Jul, Sep, Nov | Most vendors, chosen by SARS |
| B | Every two months, periods ending Feb, Apr, Jun, Aug, Oct, Dec | Most vendors, chosen by SARS |
| C | Every month | Taxable turnover over R30 million in twelve months, by request, or placed there by SARS |
| D | Every six months | Mainly farming businesses under R1.5 million |
| E | Once a year | Certain companies and trusts letting property or administering connected businesses |
Your category is on your VAT registration and on eFiling. If you are not sure, check there before relying on any table.
Is the payment due on the same day as the return?
Yes. The VAT you owe must reach SARS by the same deadline as the return. An EFT made on the due date can clear a day late, so pay a day or two early.
What if I miss the deadline?
SARS charges a 10% late-payment penalty on the VAT owed, plus interest for every month it stays unpaid, and can add administrative penalties for a late return. Filing on time but paying late still attracts the penalty, so the money matters as much as the return.
Do I still file if there is nothing to declare?
Yes. A registered vendor submits a return for every tax period, even a nil return, by the same deadline.
What about refunds?
A refund return is due by the same deadline. SARS aims to pay a refund within 21 business days of a valid return, longer if the return is picked for verification, so keep the tax invoice behind every input VAT claim where you can find it.
Three mistakes that cause late VAT
- Treating the period end as the deadline, or the deadline as the period end. The period ends on the last day of the month; the return is due the month after.
- Moving a weekend deadline forward. It always moves back. Over Easter and December several holidays fall close together and catch people out.
- Starting the sums on the due date. If the input and output VAT are only added up at the end, a missing supplier invoice turns into a late return.
Have the VAT201 ready before the deadline
In Vali Accounting, VAT is worked out on every invoice, credit note, bill and debit note as you capture it, so the VAT201 figures for the period are ready when it closes. You check the return line by line, lock the period so nothing can change its VAT, and submit on eFiling. Watch the one-minute VAT return and SARS VAT201 video to see it.
Vali is part of Vali Business, with stock, manufacturing and accounting at one price for the whole company.
Sources
- SARS, VAT vendor tax periods and due dates (sars.gov.za, VAT section).
- Public Holidays Act 36 of 1994, for the public holidays used in the table.