1. What You Need to Know

VAT is one of the most misunderstood tax obligations in South Africa. Most errors do not come from complex legislation. They come from gaps in understanding the basics.

This short course gives accountants, bookkeepers, and business professionals a practical, plain-language grounding in how VAT works in real life. No legislation overload, only clear explanations linked directly to everyday transactions, common scenarios, and the mistakes that trigger SARS audits and penalties.

By the end of the course, you will feel confident working with VAT, reviewing VAT returns, and spotting risks before they become costly problems.

2. Why It Matters to You

VAT errors are expensive. They attract penalties, audits, and damaged client relationships. This course helps you avoid all of that covering the following topics:

• What VAT is and why it exists

• Who must register for VAT

• VAT registration thresholds and requirements

• Standard-rated, zero-rated, and exempt supplies

• Output VAT and how it is calculated

• Know what input VAT can and cannot be claimed.

• What input VAT may not be claimed

• Calculating VAT payable or refundable on everyday transactions.

• Common VAT errors and risk areas to avoid before they escalate.

• Handle basic VAT queries from clients or employers with confidence.

When you complete this short course will give you 6 hours of verifiable CPD.

3. Key Frameworks and Standards

Value-Added Tax Act, No. 89 of 1991

Tax Administration Act, No. 28 of 2011

SARS VAT Guides

4. CIBA Tools and Templates

CIBA Tax Standards

STS Annexure A - Understanding a New Client – The Initial Interview

STS Annexure B - Documents to Review

STS Annexure C – Courtesy Letter to prior Tax Practitioner

STS Annexure D - New Taxation Engagement Considerations)

5. How to Enrol

To enrol for the the Basic VAT Short Course by clicking below:

Basic VAT Short Course

This short course is available for anyone. You do not have to be a CIBA member to enrol.

Costs to enrol: R800

6. Common Mistakes to Avoid

• Confusing zero-rated and exempt supplies, which leads to incorrect input VAT claims

• Failing to register for VAT when the registration threshold is reached

• Claiming input VAT on expenses that do not qualify

• Miscalculating VAT on mixed-supply transactions

• Not reconciling VAT returns against the underlying records before submission.

7. Need Help?

Any assistance required for technical enquiries, membership related queries, access to the system you need to log into your member profile and:

Submit a support ticket