South African farmers who claim diesel refunds must register afresh on a new digital system, even if they have claimed for years under the VAT-linked scheme. The South African Revenue Service (SARS) opened its Diesel Refund Registration System to users and sellers on eFiling on 21 September 2026, and officials said at a webinar on 18 September that no existing registration would move across automatically.
The launch covers registration only. Farmers keep claiming through their VAT201 returns until SARS announces the date the standalone claims platform starts; diesel used before that date stays under the old process and diesel used after it goes to the new one. Because claims prescribe after two years, records will have to be split accurately at the cut-off.
The biggest risk, Farmer's Weekly reports, is that a farmer's claim will depend partly on the supplier. Every diesel seller serving refund users must register and receive a diesel tax reference number, and the farmer must link to that number on eFiling. SARS will publish no list of registered sellers, so farmers have to ask every wholesaler, co-operative, depot or filling station they buy from.
The concession remains limited to primary production. Qualifying activities fall into eight categories, with farming and forestry together under agriculture; packing fruit or making juice does not qualify just because it happens on a farm. Contractors who buy diesel for qualifying work may register under the revised framework but cannot claim until the new system and legislation take effect, so agreements should state who buys the fuel and who claims.
Applications are made on the RAV01 form, and SARS has proposed a turnaround of up to 21 business days. Registration does not guarantee a refund: invoices, delivery notes, logbooks, tank and bowser reconciliations and an equipment register linking litres to specific farm tasks remain essential, and entries such as "general farm work" may not prove eligibility.
Photo: NJR ZA / Wikimedia Commons (CC BY-SA 3.0)
Source: Farmers Weekly South Africa
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