Construction VAT: Why It Never Matches Revenue, and the Mistake SARS Waits For

Your construction client's VAT will never match his revenue, and that is correct. Output VAT runs on the payment certificate under section 9(3)(b), not on when the accounts recognise the sale, so filing it off the revenue journal is the exact error SARS audits for. This article shows how the two clocks work, why retention VAT is deferred, why a refund month is normal, and how a firm can package the fix as a service clients pay for.