VAT (Value-Added-Tax) is a very clever way of ensuring that you only pay over tax on the amount of money you make (the value added) on a transaction. Of course the Revenue Service makes the rules.
  If your business turns over more than R300 000 in any 12-month period,
you must register for VAT.
  If your business turns over less than R300 000 in any 12-month period,
you may still register for VAT, if you want to.
  If your clients require you to be VAT-registered, you may also apply to register for VAT.
  To apply to register for VAT, kindly use this form.
  Price: R785.00.