For foreign companies making taxable supplies in South Africa, there may be a statutory obligation to register for VAT.

Typical situations requiring a South Africa VAT registration include:

• Where goods are delivered within South Africa;
• If the foreign trader imports, installs or assembles goods in South Africa;
• Export of goods from South Africa;
• Supply of services where the place of supply is South Africa
• Organising live events and conferences

There is an annual VAT registration threshold of ZAR 1,000,000 per annum. It is not compulsory to register if the annual sales turnover is below this amount.