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From 1 March 2005, a vendor will be required to include the VAT registration number of the recipient
of goods and/or services on any tax invoice issued. To assist vendors to comply with this new requirement,
the list of vendors registered for VAT is included in the VAT Vendor Search as an extended search or a web service.
This information is only available to vendors who are registered with eFiling. However, the search function
to verify whether persons who supply goods and/or services are registered for VAT is still available to
business enterprises and members of the public.
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The VAT Vendor Search is designed to only verify a VAT registration number if the exact correct trading name
has been entered. For this reason, it is essential that SARS has the correct and updated trading name of an
enterprise on record. Should SARS not have the correct particulars of an enterprise on record,
the VAT vendor search may indicate the vendor is not registered and any tax invoice issued to other
vendors or tourists may be rejected.
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