Stay compliant: the small business checklist for South Africa

File your company's income tax return (ITR14)

Due within 12 months of your financial year end, on SARS eFiling. For a year that ended on 28 February 2026, that means by the end of February 2027.

File your personal tax return (ITR12)

As a sole proprietor, your business profit goes on your own ITR12. Sole proprietors are usually provisional taxpayers, so for 2026 your filing deadline is 22 January 2027 (the season opened on 13 July 2026).

Pay provisional tax twice a year

Companies are in the provisional tax system automatically. Sole proprietors, and anyone else with income other than a salary, usually pay it too. You estimate your tax for the year and pay it in two parts:

• First payment: within 6 months of the start of your tax year. For a February year end, that was 31 August 2026.
• Second payment: by the last business day of your tax year. For a February year end, that's 26 February 2027.
• Optional top-up: a third payment after year end (by the end of September for a February year end) reduces interest if you underestimated.

Check whether turnover tax suits you

Turnover tax is a simpler, optional tax for small businesses. From 1 April 2026 it's open to businesses with turnover of up to R2.3 million a year (it was R1 million), and the first R600,000 is taxed at 0%.

It doesn't suit everyone. You can't use it if more than 20% of your income comes from professional services or investments, if you're a personal service provider or labour broker, or if any shareholder is a company rather than a person. Speak to your accountant before you switch.

Check whether you must register for VAT

From 1 April 2026 SARS applies a R2.3 million threshold: you must register once your taxable sales pass R2.3 million in any 12 months. You can choose to register once you pass R120,000, which some business customers prefer.

Submit your VAT returns on time (VAT201)

Most small vendors file every two months; SARS tells you your category when you register. File and pay by the 25th of the month after your VAT period ends, or by the last business day of that month if you file and pay on eFiling.

Pay PAYE, UIF and SDL every month (EMP201)

Submit your EMP201 and pay by the 7th of the following month, or the last business day before it if the 7th falls on a weekend or public holiday. The Skills Development Levy (SDL) is 1% of payroll, and you're exempt while your total annual payroll is under R500,000.

Reconcile your employees' tax twice a year (EMP501)

The interim reconciliation for March to August 2026 is due by 31 October 2026. The annual reconciliation is due in April and May each year (for 2026 the window was 1 April to 31 May).

New in 2026: SARS rejects the reconciliation if an employee's IRP5 has no valid income tax number, so collect tax numbers when you hire.

Keep your tax compliance status in good standing

Government buyers, funders and many large clients check it. On eFiling, open the Tax Status menu and request a Tax Compliance Status PIN for "Good standing". The PIN lets them see your live status.

To stay compliant you need no outstanding returns, no tax debt without a payment arrangement, and registration for every tax you owe.

Register for UIF and declare your staff every month

Register as soon as you employ someone. Most employees who work 24 hours or more a month for you must be covered. Contributions are 1% from the employee plus 1% from you.

If you're registered for PAYE or SDL, you pay UIF on your EMP201, but you still declare your employees to the UIF every month on uFiling.

Register for COIDA and submit your Return of Earnings

Register with the Compensation Fund as soon as you employ someone. It covers employees who are injured or fall ill because of their work.

Every year you submit a Return of Earnings on CF Online. In 2026 the season ran from 1 April to 30 June; the Fund announces the dates each year.

Download your COIDA Letter of Good Standing

Once your Return of Earnings and payments are up to date, you can download the letter on CF Online. Clients ask for it because a business that hires a contractor without one can become liable for that contractor's unpaid COIDA assessments. Anyone can check your letter by its certificate number.

File your beneficial ownership declaration

Declare who owns or controls the business (anyone with 5% or more) every year, even if nothing has changed. CIPC won't accept your annual return without it. File any change within 10 business days, and new companies must file within 10 business days of registering.

File your CIPC annual return

Companies: within 30 business days after the anniversary of the date you registered. Close corporations: from the start of your anniversary month to the end of the following month.

File in this order: beneficial ownership, then your financial statements or financial accountability supplement, then the annual return.

Miss two or more years in a row and CIPC can deregister the business. A deregistered business loses its legal identity, and banks and SARS may refuse to deal with it. Reinstatement is possible, but filing on time is far easier.

Renew your B-BBEE affidavit or certificate

Turnover up to R10 million (EME): you're automatically Level 4, or Level 2 if at least 51% black-owned and Level 1 if 100% black-owned. Prove it with a sworn affidavit signed before a commissioner of oaths, or a free CIPC certificate that directors can get on BizPortal.

Turnover from R10 million to under R50 million (QSE): if you're at least 51% black-owned you can also use a sworn affidavit (Level 2, or Level 1 at 100%). Otherwise you need a certificate from a SANAS-accredited verification agency.

Affidavits and certificates are valid for 12 months. If your sector has its own B-BBEE code, check its thresholds.

Register your Information Officer

The Protection of Personal Information Act applies to every business that keeps personal information about customers or staff, including sole proprietors. The Information Regulator requires you to register your Information Officer, usually the owner or managing director, on its eServices portal. Registration is currently free.

Get written consent before you market by email or SMS

You need a person's consent before you send them marketing by email, SMS or similar, unless they're an existing customer and you're marketing your own similar products with an easy way to opt out each time. Since the regulations changed in April 2025, consent must be in writing, and not opting out doesn't count as consent.

Check whether you need a business licence

Under the Businesses Act, municipalities license businesses that sell meals or perishable food (including hawkers), some health services such as massage and saunas, and some entertainment, such as venues with gaming machines. Street traders may also need an informal trading permit. Rules and fees depend on your municipality, so check with them before you trade.

Selling food? Get a Certificate of Acceptability

Every food premises, including stalls and vehicles, needs a Certificate of Acceptability under regulation R638. A municipal environmental health practitioner issues it after an inspection. It can't be transferred, and it isn't a trading licence, so you may need both.

Keep your Central Supplier Database profile up to date

Government buyers check your CSD profile and tax status before they award. Keep your bank details, directors and tax details current. Registration is free, so ignore anyone who asks you to pay to register.