SARS eFiling for Businesses: Step-by-Step Guide
A plain-language guide for South African small business owners on how to register for SARS eFiling, file your business tax returns and make payments online covering income tax, VAT, PAYE and more, with every step explained clearly.
What is SARS eFiling and why does your business need it?
SARS eFiling is the South African Revenue Service’s free online platform that allows businesses and individuals to register as taxpayers, submit tax returns, make payments and manage their tax affairs all without visiting a SARS branch. For South African small business owners, eFiling is not optional: it is the primary channel through which SARS expects businesses to file most tax returns.
If you are looking for small business help in South Africa, getting your eFiling registration right from the start saves you time, prevents penalties and keeps you fully compliant with your tax obligations throughout the year.
Most business taxes in South Africa are filed and paid through the eFiling platform. These include Corporate Income Tax (CIT) for companies, provisional tax (IRP6), PAYE (Pay-As-You-Earn) and SDL (Skills Development Levy) for employers, VAT (Value-Added Tax) for registered VAT vendors, and UIF (Unemployment Insurance Fund) declarations. Some businesses are also required to submit EMP201 (monthly employer declarations) and EMP501 (bi-annual employer reconciliations) through eFiling or the connected e@syFile Employer system.
Step 1 What you need before you register
Before you can register on eFiling, you need to have certain information and documents ready. Attempting to register without these will result in an incomplete registration or delays.
- Your income tax reference number SARS assigns a unique tax reference number to every registered taxpayer. If your business is a company or close corporation, it will have been issued a tax reference number when it was registered with SARS. If you are a sole proprietor, your personal income tax number is used. If you do not have a tax reference number yet, you must first register with SARS before registering on eFiling.
- A valid South African ID or passport number For the person registering (the business owner or authorised representative), you will need your South African ID number or, for foreign nationals, a passport number.
- A valid email address and cell phone number SARS uses these to verify your identity and send one-time pins (OTPs) during registration and every time you log in.
- Your business registration number If you are registering a company or CC, you will need the registration number issued by the Companies and Intellectual Property Commission (CIPC). This is the same number on your company registration certificate. Knowing how to register a business in South Africa correctly through CIPC is the prerequisite to getting this number.
- Your banking details You will need a South African bank account in the name of the business for tax refunds and debit order payments. Have your account number, branch code and bank name ready.
eFiling is an online portal it does not register your business as a taxpayer. If your business has not yet been registered with SARS for income tax, you must do that first, either at a SARS branch or via the SARS Online Query System (SOQS). Once SARS has assigned your tax reference number, you can then register to use the eFiling platform.
Step 2 How to register on SARS eFiling
The eFiling registration process is done entirely online at efiling.sars.gov.za. Follow these steps carefully.
- Go to efiling.sars.gov.za and click “Register” On the eFiling homepage, select the Register option. You will be asked to choose whether you are registering as an individual or as a tax practitioner or organisation. Most small business owners register as an individual (even if filing on behalf of a company).
- Enter your personal details Provide your ID number, first name, surname, date of birth and contact details. SARS will use your ID number to verify you against their existing records. If you are already registered as a taxpayer, the system will recognise your details.
- Create a username and password Choose a unique username (it cannot be changed later) and a strong password. Store these securely losing access to your eFiling account can cause delays in filing and payment.
- Verify your email and cell number via OTP SARS will send a one-time pin to your email address and/or cell phone. Enter these to confirm your contact details. This step is mandatory you cannot proceed without completing it.
- Complete your security questions Set up security questions that will be used to verify your identity if you need to reset your password or recover your account.
- Add your tax type registrations Once your eFiling profile is created, log in and navigate to “Organisations, Tax Practitioners and Individuals” to add the specific taxes that apply to your business (income tax, VAT, PAYE, etc.). Each tax type needs to be activated separately using the relevant tax reference number.
Step 3 Adding and managing tax types on your eFiling profile
One of the most common sources of confusion for new eFiling users is understanding that each tax type is managed separately. Registering on eFiling does not automatically connect all your tax registrations you need to activate each one.
| Tax type | Who it applies to | What you need to activate it |
|---|---|---|
| Income Tax (ITR14 for companies / ITR12 for individuals) | All registered businesses and individuals with taxable income | Income tax reference number (starts with a 9) |
| Provisional Tax (IRP6) | Businesses and individuals whose income is not taxed at source | Income tax reference number provisional tax is filed under the same number |
| PAYE / SDL / UIF (EMP201) | Any employer who pays employees | PAYE reference number (starts with a 7) issued when you registered as an employer |
| VAT (VAT201) | Businesses with taxable turnover above the VAT registration threshold (currently R1 million per year), or voluntary registrants | VAT registration number (starts with 4) |
| EMP501 (Employer reconciliation) | All employers submitted bi-annually | Handled via eFiling or e@syFile Employer using your PAYE number |
To add a tax type, log into eFiling and go to Home > SARS Registered Details > Maintain SARS Registered Details. From there you can add, view and manage each tax registration linked to your profile.
Step 4 How to file a return on eFiling
Once your eFiling profile is set up and your tax types are active, filing a return follows a consistent process across most tax types. The steps below apply generally the specific fields and schedules differ by return type but the navigation is the same.
- Log in and go to “Returns” From the eFiling home screen, navigate to Returns > Returns Issued. This shows all returns that have been issued to you by SARS and are waiting to be filed. If a return is overdue, it will appear here with a red status indicator.
- Select the return you want to file Click on the relevant return (for example, VAT201 for a VAT period or EMP201 for a monthly PAYE return). The return will open as an electronic form on screen.
- Complete the return Fill in the required fields. For VAT201, this means entering your total output tax (VAT collected on sales), total input tax (VAT paid on purchases) and calculating the net amount payable or refundable. For EMP201, enter total PAYE, SDL and UIF amounts for the month. If you are unsure of the figures, prepare them from your accounting records before opening the return.
- Save and validate Use the “Save” button to save your progress. Before submitting, click “File” the system will run a validation check and flag any fields that are incomplete or contain errors. Fix any errors before proceeding.
- Submit the return Once validation passes, click “Submit”. You will receive a confirmation screen and a submission reference number. Keep this for your records it is proof that the return was submitted.
- Make payment if required If a return shows a balance due, you will need to make payment by the deadline. See Step 5 below for how to pay through eFiling.
A common mistake is not filing a return because you cannot afford to pay the tax due. SARS treats non-filing and non-payment as two separate offences and the penalty for non-filing is often larger than the interest on late payment. Always file on time even if you need to arrange a payment arrangement separately. You can contact SARS to request a payment arrangement after filing.
Step 5 How to make a tax payment through eFiling
eFiling offers several payment methods. The easiest for most small businesses is paying directly from eFiling using a bank account or internet banking.
| Payment method | How it works |
|---|---|
| eFiling payment (EFT via SARS) | After submitting a return, go to Returns > Payments and select “Make Payment”. You will see the amount due. Enter your banking details and confirm SARS will debit your account on the due date. |
| Internet banking EFT | Log into your own bank’s internet banking platform and make a manual EFT to SARS using your unique payment reference number. The reference number is generated by eFiling under the “Make Payment” screen you must use this exact reference or SARS cannot match your payment to your account. |
| SARS branch payment | You can also pay at a SARS branch using a cheque or cash (up to the allowed limit). However, this is slower and branch queues can be long eFiling or internet banking is strongly recommended. |
Regardless of which method you use, always confirm that your payment has been received by checking your eFiling account a day or two after payment. Under Accounts > Statement of Account, you will see your balance and any credits applied. If a payment is not reflecting after three business days, contact SARS with your proof of payment.
Key tax filing deadlines for South African businesses
Missing a filing deadline results in automatic penalties from SARS. The table below summarises the most important recurring deadlines for small businesses. Always verify these against the SARS website for the current tax year, as dates may be adjusted annually.
| Tax / Return type | Frequency | General deadline |
|---|---|---|
| EMP201 (PAYE / SDL / UIF) | Monthly | 7th of the following month (or last business day before the 7th) |
| VAT201 | Monthly or bi-monthly (depending on your VAT category) | Last business day of the month following the VAT period |
| Provisional Tax First period (IRP6) | Bi-annual (August) | Last business day of August (or last day of the 6th month of your financial year) |
| Provisional Tax Second period (IRP6) | Bi-annual (February) | Last business day of February (or last day of the 12th month of your financial year) |
| Income Tax (ITR14 for companies) | Annual | 12 months after the end of the company’s financial year |
| EMP501 (Employer reconciliation) | Bi-annual | May/June (interim) and October/November (annual) exact dates confirmed by SARS annually |
Authorising a tax practitioner or accountant on eFiling
Many small business owners use an accountant or tax practitioner to manage their SARS filings. eFiling makes this straightforward through its “Organisation” function, which allows a tax practitioner to be linked to your eFiling profile and file returns on your behalf without sharing your personal login credentials.
- Your accountant registers as a tax practitioner on eFiling They need their own eFiling profile registered under the tax practitioner category, and must be registered with a recognised controlling body (such as SAICA, SAIPA or SAIT).
- They send you a request to link your tax profile Through eFiling, your practitioner sends a linking request to your profile using your taxpayer reference number. You receive a notification in your eFiling inbox.
- You approve the request Log into your own eFiling account, go to Organisations > Tax Practitioner and approve the pending request. Once approved, your practitioner can access and file on your behalf.
- You retain full visibility Even when a practitioner is linked, you can still log into your own account and view all returns, payments and correspondence. Linking does not remove your own access.
Common eFiling problems and how to fix them
| Problem | Likely cause | Solution |
|---|---|---|
| Cannot log in account locked | Too many incorrect password attempts | Use the “Forgot Password” option on the login page, or contact the SARS eFiling helpline (0800 00 7277) |
| Return not appearing under “Returns Issued” | The tax type is not activated on your profile, or the return period has not yet been issued | Check that the relevant tax type is linked to your profile under SARS Registered Details. If the period should be open, contact SARS |
| Payment not reflecting on SARS statement | Wrong payment reference used, or bank EFT not yet processed | Wait 3 business days and check again. If still not reflecting, contact SARS with proof of payment (bank statement showing the transaction) |
| Penalty on a return you believed was filed | Return was saved but not submitted, or submission failed | Check the return status under Returns Issued it should show “Filed” not “Saved”. A saved return is not a filed return. If the penalty is incorrect, submit a dispute via eFiling |
| OTP not received | Outdated contact details on SARS profile, network issues | Update your contact details at a SARS branch or via the SARS Online Query System, then request a new OTP |
Staying compliant as an employer on eFiling
If you have employees, your eFiling obligations go beyond filing your own income tax return. As an employer, you are responsible for deducting PAYE, SDL and UIF from employees’ salaries each month, paying these over to SARS by the 7th of the following month, and submitting the EMP201 declaration through eFiling to account for these payments. Understanding how to hire your first employee in South Africa includes understanding these payroll obligations from day one, because getting them wrong leads to penalties, interest and potential liability for the amounts not paid over.
Twice a year, you are also required to submit an EMP501 employer reconciliation, which reconciles the amounts paid over to SARS with the IRP5 and IT3(a) certificates issued to employees. The EMP501 is submitted through eFiling or the e@syFile Employer application (a free downloadable tool from SARS that integrates with eFiling). For employers with more than a handful of employees, e@syFile is strongly recommended it handles the reconciliation calculations and generates the employee tax certificates automatically.
For more guidance on your full range of compliance obligations as a business owner, the Business Compliance & Legal section of this site covers CCMA disputes, minimum wage obligations, business registration and more in the same plain-language format.
Disputing a SARS assessment or penalty on eFiling
If SARS issues an assessment or penalty that you believe is incorrect, eFiling provides a formal dispute mechanism. You do not need to visit a branch the dispute process is handled entirely online.
- Request for Reasons (RFR) If you receive an assessment you do not understand, you can first request reasons from SARS. Log in, go to the relevant return and select “Request for Reasons”. SARS is required to provide reasons within 30 days.
- Notice of Objection (NOO) If you disagree with an assessment after receiving reasons (or if you already understand the basis and believe it is wrong), you can lodge a formal objection. Go to Returns > Disputes > Dispute and follow the prompts to submit a Notice of Objection. You have 30 business days from the date of the assessment to object (or 30 business days from receipt of reasons, if you requested them). Late objections require a condonation application.
- Notice of Appeal (NOA) If SARS disallows your objection (partly or fully) and you still disagree, you can appeal. The appeal is lodged via eFiling within 30 business days of the objection outcome. Appeals may proceed to the Tax Court if not resolved.
- Penalty waiver application For administrative penalties (such as late filing penalties on individual income tax returns), eFiling has a separate “Remittance” or “Penalty Waiver” application. This is a request for SARS to reduce or waive the penalty based on reasonable grounds (such as first offence, natural disaster or serious illness).
South African tax law generally requires you to pay a disputed tax amount before or while disputing it. Known as the “pay-now-argue-later” rule under the Tax Administration Act, this means that lodging a dispute does not automatically suspend your obligation to pay. There are limited exceptions and a process to request suspension of payment pending a dispute but this requires a formal application and is not guaranteed. Get advice from a tax practitioner if you are dealing with a large disputed assessment.
Frequently asked questions
Yes, SARS eFiling is completely free for businesses and individuals. There are no subscription fees, filing fees or transaction charges. The only costs you may incur are those charged by your bank for EFT payments, and any fees charged by a tax practitioner or accountant if you use one to manage your filings. SARS does not charge for any service provided through the eFiling platform itself.
If your business has never been registered with SARS, you need to register before you can use eFiling. For companies and close corporations, SARS typically assigns an income tax reference number automatically when CIPC notifies them of the new registration but this does not always happen reliably. If you have a company registration number but no tax reference number, visit a SARS branch with your company registration certificate, identity document and proof of business address, or use the SARS Online Query System (SOQS) at www.sars.gov.za. SARS will issue the reference number and you can then register on eFiling.
Yes. You can manage multiple tax entities from a single eFiling login by using the “Organisations” function. Once you register your personal eFiling profile, you can add each business as a separate organisation under your profile, switching between them as needed. This is particularly useful for business owners who operate more than one entity or who are an authorised representative of several companies. Each entity’s returns, payments and correspondence are kept separate within the platform.
Missing a filing deadline triggers automatic administrative penalties from SARS. For income tax returns, SARS levies a fixed monthly penalty based on your assessed taxable income for the previous year ranging from R250 to R16,000 per month for each month the return remains unfiled. For VAT and PAYE returns, interest is charged on late payments at the prescribed rate. Repeated non-compliance can result in criminal prosecution in serious cases. The best response to a missed deadline is to file immediately the penalty stops accruing from the date of filing, and you can then apply for a penalty waiver if there were genuine grounds for the delay.
VAT registration is mandatory if your business’s taxable turnover exceeds R1 million in any consecutive 12-month period. You can also register voluntarily if your turnover exceeds R50,000. VAT registration is done through SARS either online via the SARS Online Query System or at a branch and once registered, your VAT number is linked to your eFiling profile so you can file VAT201 returns electronically. Note that VAT registration is a separate process from eFiling registration: you first register for VAT with SARS, then add the VAT number to your eFiling profile.
If you made an error on a submitted return, you can request a correction through eFiling. For most return types, go to the filed return and select “Request Correction” eFiling will reopen the return for editing. Complete the correction, re-validate and resubmit. If the correction results in a higher amount owing, you will owe interest on the additional amount from the original due date. If it results in a refund, SARS will process the refund to your registered bank account after verifying the correction. Some return types, such as EMP501, have specific correction procedures that differ slightly follow the prompts on screen or consult the SARS guide for that return type.
If you are also dealing with an employment dispute, understanding the full CCMA process is essential reading alongside your tax compliance obligations How To Handle a CCMA Case As an Employer walks you through every stage of the process from referral to award in plain language.
- Confirm that your business is registered with SARS and that you have an income tax reference number without this, you cannot register on eFiling
- Go to efiling.sars.gov.za and register your eFiling profile using your ID number, a valid email address and your cell phone number
- Once registered, log in and add each tax type that applies to your business income tax, PAYE, VAT using the relevant reference numbers
- Check your “Returns Issued” list for any outstanding returns and file them before their deadlines to avoid penalties
- Set up calendar reminders for your recurring filing deadlines EMP201 by the 7th monthly, VAT201 monthly or bi-monthly, and provisional tax twice a year
- If you use an accountant, set up the practitioner linking on eFiling so they can file on your behalf without sharing your login credentials
With your SARS eFiling in order, the next step many business owners tackle is protecting their trading name How To Register Business Name South Africa explains exactly how to secure your business name through CIPC and what the registration protects you from.
This guide is for general informational purposes only and does not constitute tax or financial advice. SARS eFiling procedures, deadlines and rates are subject to change always verify current requirements at sars.gov.za or consult a registered tax practitioner before taking any action in relation to your tax affairs.