What to hand a VAT practitioner so the first return is right

A VAT practitioner's job is only as good as the foundation you build together before the first return hits SARS. Most errors and delays happen because someone handed over a mess—or nothing at all—and hoped the practitioner would magically know where everything lives. You need to walk in with a clear picture of what you're actually trading, what records exist, and what gaps still need filling.

Start with the business shape, not the numbers

Before you even think about invoices and expense receipts, your practitioner needs to understand the structure of your operation. What do you sell or provide? Are you a sole trader, partnership, close corporation, or company? When did you start trading, and has anything changed—like adding a service line, taking on a partner, or moving premises—since you registered for VAT? Have you had a VAT registration before, or is this your first time above the threshold?

These aren't paper-shuffling questions. They shape whether you're standard-rated, zero-rated, or mixed, and they flag things like apportionment of input tax if part of your income is VAT-exempt. A practitioner who knows your real business can spot issues before they become problems. If you're unclear on any of this, admit it—that's what you're paying them for.

Gather your records, then be honest about the gaps

Bring everything you have: bank statements for the period, till rolls or sales records, invoices you've issued, supplier invoices, credit card statements, payroll records if you have employees. Don't cherry-pick or "clean" anything first. If you've been running on a spreadsheet, bring it. If you've been shoving receipts in a shoebox, bring the shoebox. If you've lost six weeks of records because your laptop died, say so now, not mid-return.

Your practitioner will work with what exists and help you reconstruct what doesn't, but they need to know the true state of play. Hiding gaps or hoping they won't notice creates a return built on guesswork, and SARS notices. Transparency now means fewer surprises later.

Hand over your compliance timeline

When is your VAT period ending? When must the return be filed? If you're filing monthly or bimonthly, bring a calendar. Bring any previous VAT certificates or compliance histories with SARS—they show your registration number, your tax type, and any notes from past interactions. If you've received any SARS correspondence, queries, or adjustments, include those too. They tell your new practitioner whether there are outstanding issues or red flags to address from the start.

Clarify what they need going forward

The first return is a snapshot of a messy past. Ongoing ones depend on your future habits. Before you leave, confirm how your practitioner wants to receive information each period. Will you email bank statements and sales records? How often? What format? Do they need you to code transactions, or will they do that? If you're using accounting software, can they access it directly, or do you export reports to them? If you're still on spreadsheets or paper, is that acceptable to them, or will they charge extra for manual data entry?

Setting this up clearly now prevents the cycle of "I thought you had it" and missed deadlines. It's also the moment to ask whether they'll flag you if something looks wrong, or if they file what you give them and hope for the best. You want the first kind.

Moving forward with confidence

The difference between a smooth first VAT return and a chaotic one often comes down to preparation before the practitioner's first invoice lands. You're not expected to know the VAT Act; you're expected to know your business and to be honest about what you don't know. A good practitioner will take it from there.

When you're ready to bring someone in, look for a provider with clear experience in your industry and a track record of straightforward communication. On Strove, you can compare verified practitioner profiles, read what others say about their approach, and get quotes before committing. Start with someone who asks the right questions before they ask for your files—that tells you they'll ask them of SARS too.