VAT Services Built Around Accuracy, Evidence and Refund Readiness
Structured VAT records, reconciliations and submission support that help your business stay compliant and respond properly when SARS verifies a return or refund.
A VAT return can be submitted without the VAT position being properly supported.
The real test is whether the figures can be traced back to complete records, sound VAT treatment and organised evidence.
Filing only
Return submitted
Figures are captured and filed, but the ledger, invoices and explanations may not agree or may not be ready for review.
Support matched to the stage and problem.
VAT registration, routine compliance and refund verification are connected, but they require different work and evidence.
Registration and setup
Assess registration needs, establish the right accounting treatment and create a workable VAT control process from the start.
Ongoing VAT201 compliance
Prepare returns from reconciled records, review exceptions and maintain a clear audit trail behind the figures submitted.
Refund and verification readiness
Organise the records, explanations and supporting evidence needed to defend a legitimate refundable position when SARS asks questions.
A strong VAT file is organised before the questions arrive.
The exact supporting evidence depends on the transactions and the SARS request, but the underlying records should already tell one consistent story.
Illustrative evidence structure
Refund-ready VAT file
VAT reconciliation
A clear bridge between the accounting records, VAT control accounts and the return.
Valid source documents
Tax invoices and other records that support the VAT treatment applied.
Transaction support
Ledger detail, payment evidence and explanations for material or unusual items.
Zero-rated support
Relevant export, customs, transport or other evidence where a zero-rated supply is claimed.
Exception log
Items reviewed, corrected, excluded or carried forward with reasons recorded.
Response pack
A structured set of documents and explanations aligned to the specific SARS request.
Good VAT compliance is a repeatable monthly control process.
The return is the output. The quality comes from what happens before and after submission.
Close
Capture the period completely and collect the supporting records.
Reconcile
Reconcile input VAT, output VAT and the accounting control accounts.
Review
Resolve unusual items, missing evidence and incorrect VAT treatment.
Prepare
Complete the VAT201 from the reviewed and reconciled position.
Submit
Submit on time and retain the working papers behind the return.
Respond
Handle verification requests with an organised evidence trail.
Most VAT problems begin in the records, not on the return.
Early review is usually cheaper and more controllable than trying to reconstruct the position after a verification request.
Missing or invalid invoices
Input VAT claims are weakened when the supporting document does not meet the required standard.
Unreconciled VAT control accounts
Differences between the return and the ledger create avoidable questions and unreliable balances.
Incorrect transaction coding
Standard-rated, zero-rated, exempt and non-deductible items need consistent treatment.
Late or incomplete records
A return prepared before the period is properly closed can miss liabilities, deductions or supporting evidence.
The business wants a controlled VAT process.
Best suited to businesses willing to close records on time, provide documents and resolve exceptions before filing.
Foundation first
VAT cannot be separated from bookkeeping quality.
Where records are incomplete or control accounts are unreliable, clean-up and reconciliation may be required before the VAT position can be trusted.
Scope boundary
No refund or approval can be guaranteed.
We support accurate treatment, legitimate claims and evidence readiness. We do not create false deductions or bypass SARS processes.
VAT works best when the surrounding accounting system is reliable.
LBA can connect VAT compliance to the records, tax position and management reporting that support it.
Accounting & Bookkeeping
Build the monthly records and reconciliations that VAT depends on.
Tax Compliance
Keep VAT aligned with the wider SARS compliance position.
Management Accounts
Connect VAT movements to cash flow and monthly financial visibility.
Annual Financial Statements
Carry reconciled tax balances into reliable year-end reporting.
What business owners usually want to know about VAT support.
Why can a VAT refund be delayed?
A refundable return may be selected for verification, and delays can arise when reconciliations, tax invoices, transaction evidence or explanations are incomplete. The exact reason depends on the return and the SARS request.
What documents may be needed for a VAT refund review?
The evidence depends on the transactions involved. It may include VAT reconciliations, valid tax invoices, ledger detail, proof of payment, contracts, export or customs evidence and written explanations for unusual items.
Can input VAT be claimed without a valid tax invoice?
Input VAT claims generally need proper documentary support. Where documentation is incomplete, the treatment should be assessed before the return is submitted rather than assumed.
What is a VAT reconciliation?
A VAT reconciliation connects the VAT return to the accounting records. It explains the movement in input VAT and output VAT, identifies differences and supports the final amount payable or refundable.
Can LBA assist with an existing SARS verification request?
Yes, subject to an initial assessment of the return, accounting records, correspondence and available supporting documents. The scope depends on the condition of the records and the nature of the SARS request.
Does LBA guarantee that SARS will pay a VAT refund?
No. LBA cannot guarantee approval, payment or a specific turnaround time. Our role is to improve the accuracy of the VAT position and the quality of the records and evidence supporting it.
Find out what is weakening your VAT position before the next submission or SARS request.
We will assess your VAT status, recent returns, reconciliations, refund history, SARS correspondence and the supporting records available before recommending a scope.