VAT return review and outstanding VAT compliance
VAT is a transaction tax, which means a VAT review is built from the underlying invoices and ledgers - not from a single submitted figure. This service reviews VAT201 records, tax invoices, period reconciliation and corrections for registered vendors, and hands off to the refund or verification route where a matter overlaps. It does not state registration thresholds or deduction rules until those are verified against current authoritative sources.
What this service includes - and what it does not
VAT return review covers VAT201 records, tax invoices, period reconciliation and corrections for registered vendors. It does not state registration thresholds or deduction rules until they are confirmed against the Value-Added Tax Act and current SARS guidance during the assessment, before any specific rule is relied on.
A VAT review is built from transactions, not totals
Because VAT is transaction-based, a meaningful review traces output and input tax to the underlying records for each period. These four areas shape what the review covers.
Transaction records
Sales and purchase ledgers reconciled to the VAT201 for each period, so input and output tax are traced to the underlying transactions rather than to a single submitted total.
Tax invoices
Whether valid tax invoices support the input tax claimed. Missing or non-compliant invoices are a common reason SARS withholds or reverses input tax during verification.
Period reconciliation
Each VAT period reconciled individually - because a correct later period does not fix an incorrect earlier one. Outstanding periods are sequenced oldest-to-newest so the account is built forward, not patched.
Corrections and review
Where a submitted VAT201 contains an error, the review identifies whether a correction, a revised submission or a dispute of the resulting assessment is the appropriate route.
What VAT return assistance is - and is not
What VAT return assistance involves
- A review of the VAT201 records, tax invoices and period-by-period reconciliation for the periods in question.
- Identification of gaps, errors and unsupported input tax claims before any submission or correction is made.
- Sequencing of outstanding periods so the account is reconstructed in order, not patched out of sequence.
- A clear handoff to the VAT refund or verification route where the matter overlaps with a held refund or a SARS review.
What VAT return assistance is not
- A financial-statement audit. VAT return review is not statutory audit work and does not replace it.
- A guarantee that input tax will be accepted. SARS decides whether invoices and claims meet the requirements.
- A statement of VAT registration thresholds or deduction rules. Those require current authoritative sources and professional validation before publication.
- Payroll or income tax work. VAT is a distinct tax type with its own returns, periods and rules.
Records that help a VAT review move efficiently
You do not need every document to begin - the assessment establishes what is available and what must be reconstructed. Do not send sensitive documents or passwords with the initial enquiry.
Where VAT returns and refunds overlap
A VAT return review and a VAT refund matter are related but distinct. The return review establishes whether the figures and invoices are sound; the refund route follows up on a credit SARS has not paid. Where the two overlap, the assessment maps both together and hands off to the appropriate route.
Refund follow-up: where a VAT credit has been assessed but not paid, the VAT refund assistance route addresses the payment status, verification hold or offset - separate from the return review itself.
Verification overlap: if SARS has selected the period for verification, the return review and verification assistance run together - the invoices that support the return are the same invoices SARS will ask for.
Questions about VAT return assistance
Can you review historical VAT periods?
Yes. Outstanding or incorrect VAT periods can be reviewed and sequenced oldest-to-newest so the account is reconstructed in order. Each period is reconciled individually, because a correct later period does not correct an earlier one. The assessment confirms which periods are involved and what records survive before any work is quoted.
What if invoices are missing?
Missing or non-compliant tax invoices are a common reason input tax is withheld or reversed. Where invoices cannot be recovered, the review establishes what alternative evidence may support a claim and, where none exists, what the realistic position is. The assessment sets out what is recoverable before any correction or submission is prepared.
How are refund issues handled?
A VAT refund is a separate follow-up from the return review. Where a credit has been assessed but not paid, the matter hands off to VAT refund assistance. The return review confirms whether the underlying figures and invoices are sound; the refund route addresses why payment has not been released.
Map your VAT periods before you submit or correct
A confidential assessment identifies which VAT periods are involved, what records survive, and whether a refund or verification overlaps. No documents or passwords are required to begin.