Diesel Refund Registration Moves Off VAT: The Next Steps
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On 22 September 2026, SARS confirmed that Diesel Refund registration has been separated from VAT registration. A new automated Diesel Refund Registration platform went live on 18 September 2026, as part of the Customs Modernisation Programme. The key point for practitioners is that existing registrations do not carry over. Every diesel refund user and every diesel seller must register on the new system.
What has changed
Until now, diesel refunds were linked to a client's VAT registration. SARS is moving diesel refunds to a dedicated Diesel Refund Registration System on eFiling. SARS has also introduced a Diesel Refund Relationship Management function on eFiling, and a dashboard that shows applications, registrations and seller relationships in one place.
Who this applies to
Diesel refund users (buyers): Businesses that claim diesel refunds, such as those in farming, forestry and mining. They must register on the new system. Registration is not automatic.
Diesel sellers: Fuel suppliers who sell diesel to refund users. They must register so that users can create and manage relationships with them electronically.
Tax practitioners: If you handle VAT or diesel refund claims for these clients, you will need to guide them through the new process.
How to register
Clients can submit their Diesel Refund registration application in two ways:
through eFiling; or
at a Customs and Excise branch office, where a SARS agent will capture the application on the client's behalf.
Before applying, SARS advises diesel refund users to make sure their SARS legal-entity profile is valid and confirmed, gather information about their business activities, and be ready to create seller relationships. Diesel sellers should make sure their details are accurate so users can link to them.
Online tools on the SARS Online Query System
Once registered, clients can use the SARS Online Query System to:
What is Relationship Management?
The Relationship Management function lets clients formally declare, manage and maintain the relationships linked to their Diesel Refund registration. In practice, this is how a diesel user links to the sellers they buy diesel from. Both sides must be registered for the link to work.
The legal changes behind it
Two notices published in Government Gazette 55406 on 18 September 2026 give legal effect to the new system:
Notice R.7921 amends the rules under sections 75 and 120 of the Customs and Excise Act for diesel refund registrations (DAR280).
Notice R.7920 amends Notes 6(a)(iii)(aa), 6(a)(vii) and 6(b)(iii)(aa) to Part 3 of Schedule No. 6 to align them with the new rules.
Both took effect on 18 September 2026.
Why this matters now
This change comes in a year of bigger diesel refunds. From 1 April 2026, primary sector claimants operating on land can claim a refund on 100% of eligible diesel used in qualifying farming, forestry and mining activities. With a larger refund at stake, clients cannot afford delays caused by a missing registration.
What you should do
List your diesel refund clients. Include users and any fuel supplier clients who sell diesel to them.
Check their SARS profiles. Make sure the legal-entity profile is valid and confirmed before applying.
Register each client on the new system. Use eFiling, or book a branch visit if needed.
Set up seller relationships. Confirm that each client's diesel sellers are registered and linked.
Keep records. Save the new registration number and confirmation from the SARS Online Query System.
More information
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