We provide a professional VAT Registration Service for Voluntary and Mandatory Registrations. Who should register for VAT? Any person that carries on a business may register for VAT. The term person is not only limited to companies but also includes, amongst others, individuals, partnerships, trust funds, foreign donor funded projects and municipalities. It is mandatory for a person to register for VAT if the taxable supplies made or to be made is, in excess of R1 million in any consecutive twelve month period. A person may also choose to register voluntarily if the taxable supplies made, in the past period of twelve months, exceeded R50 000. A person who is obliged to register for VAT is referred to as a vendor.