South African small-business compliance calendar (2026)

Once a year · Within 30 business days after your incorporation anniversary

Every registered company and CC must file an annual return with CIPC to confirm it is still trading. The deadline is tied to your incorporation date, not your tax year-end. Miss it and CIPC may assume the business is dormant and start deregistration. The fee scales with turnover.

Authority: CIPC

With each annual return, plus on any change · Filed (and re-confirmed) with your annual return; changes within days

Companies must file the natural persons who ultimately own or control them (a beneficial interest of 5% or more) with CIPC. Since mid-2024 CIPC will not accept your annual return until the beneficial ownership declaration is filed, so treat it as a gateway to staying registered.

Authority: CIPC

Once a year · Within 12 months of your financial year-end (February)

A company or CC must submit its ITR14 within 12 months of the end of its financial year. Keep annual financial statements ready to support it.

Authority: SARS

Twice a year (plus an optional top-up) · 1st period: end of August · 2nd period: end of February

Provisional taxpayers estimate taxable income and pay in two instalments: the first six months into the year of assessment, the second by year-end. A voluntary third "top-up" payment about six months after year-end helps avoid interest if you under-estimated.

Authority: SARS

Every month · By the 7th of the following month (or the last business day before, if the 7th is a weekend/holiday)

If you pay salaries, you withhold PAYE and contribute UIF (and SDL once your annual payroll exceeds the SDL threshold). Declare and pay it on a monthly EMP201. Late payment attracts penalties and interest.

Authority: SARS

Twice a year · Interim: Sep–Oct window · Annual: Apr–May window (SARS confirms the exact dates each year)

Twice a year you reconcile what you declared on your EMP201s against what you actually paid, and issue IRP5/IT3(a) certificates to staff. The interim recon covers March–August; the annual recon covers the full tax year.

Authority: SARS

Once a year · In the annual ROE submission window (historically Apr–May, often extended)

Employers register with the Compensation Fund and submit an annual Return of Earnings. Once it is filed and the assessment paid, you can draw a Letter of Good Standing — often required to win tenders and contracts.

Authority: Compensation Fund (DEL)

Usually every two months · By the 25th of the month after the tax period (or the last business day of that month on eFiling)

Most vendors file VAT every two months on a Category A or B cycle. From 1 April 2026 VAT registration is compulsory once taxable turnover passes R2.3 million in any 12 months (raised from R1 million), and voluntary from R120,000 (raised from R50,000). Keep valid tax invoices for every input claim.

Authority: SARS

Once off, then keep current · Register before you process personal information; update when details change

Every business that processes personal information must register an Information Officer with the Information Regulator and have a basic POPIA framework (purpose, consent, security, breach process) in place.

Authority: Information Regulator

Once a year · Renew your affidavit or certificate every 12 months

An Exempt Micro Enterprise (turnover up to R10 million) can confirm its B-BBEE level with a free sworn affidavit, renewed yearly. Larger businesses need a verified certificate. Many clients ask for this before paying.

Authority: Sworn affidavit / verification agency