Overview

Following the 2026 Budget Speech, the Minister of Finance announced an increase in the compulsory VAT registration threshold from R1 million to R2.3 million, effective 1 April 2026. This change presents a significant decision point for many small and medium enterprises currently registered for VAT.

Affected businesses must now evaluate whether to remain within the VAT system on a voluntary basis or proceed with deregistration. This decision is complex and requires careful consideration of both financial and operational implications.

This webinar provides a practical overview of the key factors that should be assessed before exiting the VAT system. It is aimed at tax practitioners and SME owners, emphasising the risks associated with making decisions based on incomplete or incorrect information.

Webinar Content

The session will cover the following key areas:

• Introduction to the revised VAT registration threshold
• Converting from compulsory to voluntary VAT registration
• Financial implications of deregistering as a VAT vendor
• Key operational considerations impacting the decision
• The VAT deregistration process and requirements

Competencies Developed

Technical Competencies:

• Understand the implications of falling below the compulsory VAT registration threshold
• Evaluate the consequences of deregistering as a VAT vendor

Operational Competencies:

• Perform a financial analysis to assess the impact of VAT deregistration
• Understand the SARS VAT deregistration process
• Apply the correct treatment to transactions occurring between the date of deregistration application and the effective deregistration date

Presenter

Christo Theron

(CA(SA) H Dip Tax (Wits) M Com Tax (UP)

Christo is a recognised specialist in the field of indirect taxes. As a technical expert, he is responsible for overseeing the quality of all VAT as well as Customs and Excise opinions issued by TradeTaxPlus.

He is a Chartered Accountant and holds a Master’s Degree in Taxation from the University of Pretoria.

Christo serves as the chairperson of the SAICA VAT Committee and presents most of SAICA’s VAT seminars. He previously presented all VAT seminars for LexisNexis.

He has been involved in UNISA’s Advanced Course in VAT for many years, contributing significantly to developing the programme into one of South Africa’s leading educational tools. He continues to present the course.

CPD

Attending this webinar and the successful completion of the online assessment will secure a certificate of completion for 1 hours of Tax CPD.

Event Investment

Free for Tax Technican, Tax Practitioner, Tax Accountant CPD subscribers and Practice Packages. Not a CPD subscriber yet? Click here to register now.

• Regular price: R230.00
• Group booking discounts available when you register for a group.

Payments & Cancellations

• All payments must be made by EFT or by credit card, at least 3 working days before commencement of an event.
• Kindly note that should payment not be received 2 days after the event, legal action will be taken
• Proof of payment will be requested at registration, if payment does not reflect on Tax Faculty's bank account.
• Cancellations:
  • Only written notice of cancellation will be recognized.
  • If the cancellation occurs more than 4 working days prior to the event no cancellation fee will be charged.
  • If the cancellation occurs less than 4 working days prior to the event a 100% cancellation fee will apply.
• Delegates who book and fail to attend will be liable for the full event fee.
• Tax Faculty`s liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.
• Please click here for the full terms and conditions.