How to check if a company is VAT registered in South Africa

Before you claim input tax on a supplier's invoice, make sure the supplier is a registered VAT vendor. Here is how to check, what each answer means, and how to handle a whole supplier list.

Why it matters

Only registered VAT vendors may charge VAT. If a business that is not registered charges you VAT, or the VAT number on the invoice is wrong, the input tax you claim on that invoice is at risk when SARS reviews your return, and you may have paid VAT the supplier was never entitled to collect.

A quick check when you set up a supplier, and again before each VAT return, costs a few minutes. Unwinding a disallowed claim, and chasing a supplier for a refund months later, costs a great deal more.

Step 1: get the VAT number from the supplier

A registered vendor must show its VAT registration number on its tax invoices. If you only have a quote or a pro forma invoice, ask the supplier for the number, ideally with a copy of its notice of VAT registration from SARS.

  • A South African VAT number has 10 digits and starts with 4, for example 4123456789.
  • A 10-digit number that starts with another digit is usually an income tax or other SARS reference, not a VAT number.
  • Capture the number exactly as given. Spaces and dashes can be dropped; missing digits cannot be guessed.

Step 2: look the number up

SARS provides a VAT vendor search on its website. You enter the VAT number, accept the terms of use, and the search shows whether a registered vendor is found under that number, together with the details SARS holds for it, such as the trading name.

Compare that name with the supplier on your invoice. A number that is found but belongs to a business with a different name is a warning sign worth following up, not a pass.

For more than a handful of suppliers, the bulk SARS VAT vendor search on justaxit runs the same lookup for a whole list and gives you one table to review, export and save.

Step 3: act on the result

  • Found, and the name matches: keep a record of the check, with the date and result, in the supplier file.
  • Found, but under a different name: ask the supplier to explain. It may trade under another name, or the number may belong to someone else.
  • Not found: confirm the number with the supplier. The usual causes are a typo, an income tax number given by mistake, a very recent registration, or a registration that has been cancelled.
  • Still not found after that: hold back the input tax claim on that supplier's invoices until it gives you a number that checks out, and speak to your tax adviser if the amounts are significant.

Checking a whole supplier list

Registrations change. Suppliers deregister, merge or are taken over, and their invoice templates rarely change on the same day. Re-checking the whole vendor master on a schedule, for example before each VAT201 submission, catches these changes before they reach a return.

Export the VAT numbers from your accounting system, paste or upload them into the bulk check, and save the list so that the next re-check takes one click. Keep the exported results as a record of what you checked and when.

Frequently asked questions

Is the SARS VAT vendor search free?

Yes. The SARS search is free to use, and checking numbers on justaxit is free within the free-tier limits.

Do I need a SARS eFiling profile to check a VAT number?

No. The VAT vendor search does not require you to log in to eFiling, and neither does the justaxit check.

What if the supplier is not registered for VAT at all?

A business that is not registered may not charge VAT, so its invoices should not show any. If they do, ask for a corrected invoice: you cannot claim input tax on VAT charged by an unregistered supplier.

How often should I re-check my suppliers?

When a supplier is set up, and again before each VAT return. A saved list makes the re-check quick enough to do every period.