Work on your VAT201

What the VAT201 screen does

The VAT201 screen adds up the VAT you charged on your sales and takes away the VAT you paid on your purchases. What is left is what you owe SARS, or what SARS owes you back. It does the sum for you so you can see the number before you file.

Worklog does not submit the return for you. You still fill in and submit the actual VAT201 on SARS eFiling. Think of this screen as a helper that works out the figures.

Before you start

VAT201 comes with the Complete plan — on Solo or Team the VAT tab shows 🔒 and See the plans. You also need to be VAT registered and have your VAT number saved in Worklog. If it is missing, the screen will say you are not VAT registered and give you a link to add it.

1. Open Business Hub → Business details (or, on the Compliance Dashboard, tap Check it → then Open it).
2. Scroll to the Tax & SARS section.
3. Type your VAT number, then answer Which category did SARS give you? Nothing is picked for you. B or A (every two months), C (every month), D (every six months) or E (once a year).
4. If you are on D, answer Which months do your six-month periods end in? If you are on E, answer Which month does your VAT year end in? The category is on your VAT registration notice, or on the VAT201 on eFiling. SARS decides it; Worklog only records it. Save waits until you have picked it.
5. Answer How do you account for VAT? — “When I invoice (standard)” or “When money moves (payments basis)”. Almost every vendor is on the invoice basis; the payments basis has to be applied for, and SARS tells you in writing which one applies (VAT Act section 15(2)), except after a voluntary registration below R50 000, which puts you on the payments basis from the day you register (section 15(2B)). Worklog shows who the Act lets use it and warns on a business type it leaves out.
6. Tap Save details. The VAT201 screen will now group the right months together.

Read your VAT for a period

1. Open SARS and choose the VAT tab. The link at the top of the screen takes you back.
2. Use the ‹ and › arrows at the top to move to the period you want. The month, or month-pair, you are looking at shows in the middle.
3. Read the dark blue card. Output VAT (on sales) is the VAT you charged. Input VAT (on purchases) is the VAT you paid to suppliers.
4. The bottom line shows VAT payable if you owe SARS, or VAT refund due if SARS owes you. That is Output VAT minus Input VAT.
5. To check the sales and purchases behind the figures before you file, tap 📊 CSV / Excel at the bottom of the screen: the spreadsheet lists every one of them.

Money that came in before its invoice

When a customer pays you before you raise the invoice, and the invoice falls in a later VAT period, the VAT Act decides which period the sale belongs to by what the money was. Worklog cannot tell from your books, so when you link the money to the invoice it asks: What was this money? There are three answers.

1. Part of the price, paid up front. The whole sale is treated as made on the day the money came in (VAT Act section 9(1): the earlier of the invoice and any payment of the price). All of the invoice's VAT, not just the VAT in this payment, goes on the VAT201 for that period, and the invoice itself declares nothing more. The Act wants a tax invoice within 21 days of that day (section 20(1)); Worklog warns you if the invoice is dated later.
2. A deposit held as security. Nothing happens when it comes in. It counts only when you apply it to the price, which is normally at the invoice, so the whole sale goes on the invoice's VAT201, or if the customer forfeits it. If a deposit is forfeited, enter the forfeited amount as its own sale (section 1, consideration).
3. A progress or instalment payment. For work or goods paid for in stages, or a price not fixed yet, each payment is a sale to the extent of that payment, on the VAT201 for the period it came in (section 9(3)(b) and 9(4)). The invoice declares the rest.

Until a payment is answered, Worklog leaves it out of the early figures, the dashboard card says its figure may change, and the VAT201 it could change cannot be marked filed: the screen lists the payments and asks. Once a return is marked filed it keeps each answer, and a change that would move VAT into or out of a filed period is refused. Ask your accountant how to correct the filed return with SARS.

The supplier's tax invoice for each bill

You may claim the VAT on a supplier bill only if you hold the supplier's tax invoice when you submit the VAT201 (VAT Act section 16(2)(a)). It can be on paper or a file: it doesn't have to be kept in Worklog. A bill with a tax invoice kept with it in Worklog counts as held (over R5 000, once you have said it is a full tax invoice).

1. Before you mark a VAT201 filed, the screen lists every supplier bill the return claims VAT on that has no tax invoice kept and no answer from you yet, with the VAT it claims for each.
2. If you hold all of them, tap I hold the supplier's tax invoice for each of these.
3. If you don't hold one yet, tap Not yet on it. Worklog then claims none of that bill's VAT, on any return, and works the return again without it.
4. When you get it, open the bill and tap I hold it (or keep the tax invoice with the bill). Its VAT is claimed on its own return, or, if that one is already marked filed, on the next one not yet filed: the Act allows that within five years (section 16(3), first proviso). One limit for now: if a payment of the bill (on the payments basis), money you paid up front for it or a change of VAT basis has its claim on a return already marked filed by then, Worklog can't move that claim, so it tells you and keeps the answer as Not yet. Claim that VAT by hand on your next VAT201. So tap Not yet only when you really don't hold the tax invoice.

Money you paid a supplier up front, before their bill's date, is claimed on the return for the day you paid. The tax invoice to hold then is the supplier's tax invoice for that payment: paying made the supply (section 9(1)), and the supplier must issue it within 21 days (section 20(1)). The same question is asked for a bill whose VAT a change of VAT basis claims. A bill's answer can't be changed to Not yet once a VAT201 marked filed has claimed its VAT: SARS has that return.

Your turnover split, and what goes in fields 1 to 4

Under the blue card is a white card headed Supplies this period (excl. VAT). It splits your sales turnover, before VAT, into the three lines the VAT201 asks for:

• Standard-rated (15%) — the sales you charge 15% VAT on. Only these produce Output VAT.
• Zero-rated (0%) — sales taxed at 0%, like exports or certain basic foods. Declared, but they carry no VAT.
• Exempt — supplies that fall outside VAT altogether.
• Total turnover — the three added together.

Where the numbers come from

The screen pulls from what you have already captured in Worklog for the dates in that period. On the invoice basis — the one almost every vendor is on — that works like this:

• Output VAT adds the VAT on your invoices for the period, plus VAT on cash or bank income you logged that was not linked to an invoice, like a till sale or a card tap.
• Income that is already matched to an invoice is not counted twice.
• Input VAT is the VAT on the supplier invoices you recorded for the period, plus the VAT you claimed on purchases in Money Out that are not linked to a supplier invoice. A payment linked to a supplier invoice is not counted again — the invoice already carried the VAT.
• For a purchase in Money Out, VAT on entertainment, a passenger car or a club membership (a sporting, social or recreational club or society) is taken off and named on the card, because SARS does not allow it (VAT Act s17(2)). File a club membership under Club or society membership, not Subscriptions (business): the VAT on software, magazines and trade journals is still claimed. Capital goods bought that way, like equipment or a bakkie, show separately as field 14. That VAT never comes back from SARS, so your Profit & Loss counts it as part of the cost of the purchase, and your Balance Sheet does not take it off what you owe SARS. A supplier invoice is treated the same line by line: the VAT on a line filed under one of those headings is part of that line's cost, and a supplier credit note for that line gives it back as a smaller cost, not as VAT owed to SARS.
• With Shared costs on, the VAT you claimed on shared purchases is the share of it, and the VAT201 adds it up like any other claim. Once the tax year ends, a card on this page shows what those purchases and supplier invoice lines would have claimed on the year's own figures. Tap Put this on the … VAT201 and it becomes a line of that return, as SARS's own example (VAT 404, Example 23) has it: an extra claim in field 18, which can go only on a return for a period that ends within six months of the year end, or a payment back in field 12, which can go on any return not yet filed (paying SARS back is never refused). It shows in the totals box, the step-by-step guide, the PDF and the CSV as Year-end apportionment adjustment. A year whose share comes from your own SARS ruling gets none, because the ruling sets its own terms. Once the return is marked filed the adjustment stays on it: undo the filing first to take it off. It is also in your books, on the last day of the VAT period it is on: an extra claim lowers what you owe SARS and your costs, a pay-back raises both, as one line in your Profit & Loss ("VAT apportionment adjustment"). The year's base is what your returns actually claimed on those purchases, payment by payment on the payments basis. If your books change later, the card shows the difference and offers it as a further adjustment, and every year that still has something to put on a return has its own card. SARS also asks you to email your name, VAT number, method and ratio to vatrulings@sars.gov.za. A supplier invoice counts line by line, like a purchase in Money Out.
• VAT you claimed on a supplier bill that is still unpaid 12 months after the end of the period you claimed it in goes back to SARS as output tax in field 12, in the return after those 12 months (VAT Act s22(3)). Only the VAT you really claimed goes back. When you pay the bill later you claim that part again, on the day you pay (s22(4)). Needs you today warns you a return ahead. A bill marked paid, credited or settled by a credit note counts as paid, and every bill that comes back is listed in the working and the PDF, one line each. A return you already marked filed is not changed, but if one should have carried this output tax and did not, the VAT201 page says so: that filed return needs correcting, and until it is Worklog does not claim the VAT back when you pay that bill (s22(4) is for a vendor who has made the output tax adjustment, checked bill by bill). Your Balance Sheet and Profit & Loss carry the VAT paid back whatever you filed, from the day the 12 months pass. An opening supplier bill that is still unpaid over 12 months on is not added, because Worklog cannot tell whether your earlier books claimed its VAT: the VAT201 page lists them for you to check. A bill on which you claimed no VAT at all (staff refreshments, say) is never caught, and a payment of it gives nothing back, because s22 only reaches a supply you deducted input tax on. A credit a supplier gave you on one bill and you used to pay another bill counts as a payment of that other bill. A credit note a supplier gives you on a bill after the 12 months takes off the VAT already paid back on that part (a “netted” row in field 12), so you never repay more than you claimed. Section 22, section 21(6) and VAT 404 (9.3) do not say how they overlap here: this is Worklog's reading where the texts are silent, chosen because stacking them would send the same VAT back twice and leave a cost on a bill that was cancelled. If a credit note still adds something to field 12, the VAT201 names it and the amount. The 12 months run from the end of the tax period in which you first claimed the VAT: for a bill paid up front that is the period of the payment, unless that period was filed before Worklog took VAT on payments up front (then the bill's own day counts, as the VAT201 reads it), or the bill was saved after the VAT201 for its own day was filed (then a payment up front claims nothing before the bill is claimed: it counts on the return the bill is claimed on, VAT Act s16(3) first proviso), or you moved to the invoice basis after paying and that move's amount claimed the unpaid part of the bill (s15(7)(b)): then the 12 months run from the end of the period whose return carries that amount, as for any other bill, because answering paid up front only moves the day the VAT is claimed to the day you paid. It is the return you filed if your VAT cycle has changed. A payment claims back its share of the VAT still standing on what is unpaid, and never more than the tax fraction of what you paid since the 12 months: a credit note is not a payment, so one that settles a bill claims nothing by itself. The order of payments and credit notes does not change the total, whether the bill is still open or settled, as long as together they do not come to more than was unpaid. After a VAT cycle change the Balance Sheet and Profit & Loss date the charge on your current cycle, while the VAT201 uses the return you filed, so the two can differ by a month around the change. The same can happen for a bill paid up front whose return was filed before Worklog counted payments up front: the books date its charge from the payment, while the VAT201 dates it from the bill's own day. After a change of VAT basis the books read which return carries the change's amount (never the figures a filed return holds), so a bill that amount took in is charged on the same return in the books as on the VAT201. For someone who may not see VAT201 returns, the books count it from the first return on the new basis. Worklog reads the lines of every filed return that could hold the VAT paid back on a bill with a payment or credit note after its 12 months. While those lines are still on their way, or could not be read, the VAT201 shows a line, claims nothing back and nets no credit note, and will not be marked filed. If a bill with a payment or credit note in the return you are working has a filed return with no usable lines, the VAT201 names the bill and that return and will not be marked filed: undo that filing and mark it again. A payment or credit note in another return never stops this one. If the lines are read and do not list the bill, they count as declaring nothing: the VAT201 says that filed return needs correcting, nothing is claimed back for that bill meanwhile, and the return can still be marked filed. The VAT paid back is worked from what the credit notes you got before the 12 months really took back, so a credit on a line you could never claim changes nothing. This is for businesses that pay VAT on invoices, and Worklog does not yet allow for a written contract that moves the 12 months, or for a business that is sequestrated or stops being a VAT vendor. Credit notes reverse VAT, in the fields SARS gives them (the VAT201 guide, 7.6.1(c) and 7.7.1(c)): the VAT on a credit note you issued to a customer is field 18, and the VAT on a credit note a supplier gave you is field 12 — the VAT alone, not netted inside fields 1, 4, 14 or 15. VAT payable comes out the same. A credit note with no VAT on it (for a zero-rated or exempt sale) has nothing for field 18, so it still comes off the supplies it reverses in fields 2 and 3. A part of a supplier's credit for entertainment, staff refreshments or a passenger car is left out of field 12, because you were never allowed to claim its VAT, so nothing is taken back for it. A credit of an amount against a bill doesn't say which line it was for, so it takes back no more VAT than the bill itself claimed (less what was already taken back on it — by earlier credits, or on the payments basis by earlier refunds) — on a car bought with a tow bar, at most the tow bar's VAT. The card says how much was left alone.
• Loans, capital you put in and dividends are not sales, so they carry no VAT and stay off the return. A receipt split into parts is declared part by part.

On the payments basis the return follows the money instead: a sale counts in the period you are paid for it, a customer's credit note once its refund is paid or it is used on another invoice (used at the same rate it cancels out, so field 18 shows it only when it is used across a rate or a kind of supply), and a supplier's credit note once it is refunded (field 12, on the day of the refund) or used against another of their bills (on the day you use it), as VAT Act section 16(4)(b)(i) and 16(3)(b)(iv) say. A credit taken off a bill you still owe does nothing on its own date: it takes its lines off what you owe, so the VAT you claim as you pay is only on what is left of the bill. One for a bill you had already paid in full counts only when it is refunded or used. A sale of R100 000 or more, VAT included, is the exception: it is declared in the period you invoice it, as on the invoice basis (VAT Act section 15(2A)), and so are the credit notes and bad debts on it. A deposit you took before the invoice counts when it is applied to the price (the day you invoice) if it was a security deposit, and when you received it if it was paid up front or a progress payment. Money you paid a supplier before their bill is the same: it counts on the bill's date if it was a security deposit or you have not said what it was, and on the day you paid it if it was paid up front or a progress payment. The blue card says “payments basis” when you are on it.

If you have recorded a change of basis in Business details, the screen says which basis each period is on. A period is worked on the basis in force for it, and a return you marked filed keeps the basis it was filed on. On the first period on the new basis, and on the last period on the old basis, it also shows the change-of-basis amount (VAT Act s15(4) to (9); VAT201 field 12 or 18), worked from your lists of debtors and creditors at the end of the last period on the old basis. After the change the new basis counts old documents too (s16(3), (4)): on the payments basis a receipt on an old invoice is output tax and a payment on an old bill is input tax; on the invoice basis neither is counted.

Worked example, invoice basis to payments basis from 1 March 2027 (VAT in two-month periods ending in February, April and so on, 15%). At 28 February 2027 you have an invoice of R11 500 (VAT R1 500) that nobody has paid, and a bill of R4 600 (VAT R600) that you have not paid. On the invoice basis you counted both in January to February: output tax R1 500 and input tax R600. The payments basis would have counted neither. The output tax you accounted for exceeds what the payments basis would have counted by R1 500 (s15(6)(b)); the input tax you deducted exceeds it by R600 (s15(6)(a)). The input excess less the output excess is below nil, so R900 is refundable (s15(8) with s16(5)): it goes in field 18 of the VAT201 for March to April 2027, the first period on the payments basis. In March you are paid R11 500 and you pay the bill, so the payments basis counts R1 500 of output tax and R600 of input tax then, which is R900 net, and the refund cancels it: each document is counted once. If the bill had been R23 000 (VAT R3 000), the input excess R3 000 less the output excess R1 500 would be R1 500 payable, in field 12 of the VAT201 for January to February 2027 (s15(5)). A sale of R100 000 or more is left out of the amount, because the payments basis already counts it when it is made (s15(2A)). Opening balances are left out too: Worklog cannot tell what your earlier books declared, so work those out by hand.

The amount is on one return. Once a return you marked filed has kept the amount, that return carries it for good. If the amount later moves (for example a payment dated before the change is added after you filed), Worklog flags it, shows the new amount and tells you to send SARS a VAT201 Request for Correction (VAT 404, section 10.3.1); it never moves the filed return. If you take a change back after its return was filed with the amount, that return says so and keeps showing what was filed. A second change of basis counts the first one's amount as tax accounted for or deducted in those periods (s15(6), (7), (8)), so each document is still counted once. After a move to the invoice basis, the 12 months of s22(3) run from the period whose return carries the amount for a bill the amount takes in. That holds for a bill with a payment answered paid up front too, even when the bill is dated after the change: the answer moves only the day the VAT is claimed, to the day of the payment, so when the amount deducts the unpaid part of such a bill (s15(7)(b)) the 12 months run from the period whose return carries the amount. At a change to the invoice basis, whether a bill's 12 months had already run out is still counted from the day of the payment. At a change to the payments basis, Worklog asks whether the VAT really went back to SARS on a return before the change; if not, the change gives it back, and nothing is charged for it later unless a later move to the invoice basis claims it again. A payment saved late (after the VAT201 for its own day was filed) starts no 12-month clock on its own day once a change of basis is on record, if that day fell in a payments-basis period: the 12 months run from the return that carried the deduction. A bill whose 12 months had already run out by then is left out of the amount and keeps its own clock: Worklog claims its VAT when you pay it, as s22(4) would on the invoice basis. A bill with no tax invoice on record is never in the amount. If the invoice basis had already deducted it and its 12 months had run out, it keeps its own clock like any other bill. If not, this change does not deduct it and nothing is charged back for it, until you attach its invoice and it is claimed. A supplier invoice captured after its return was filed is claimed once, on the first return open then, whichever basis that return is on; on the payments basis a payment on it counts no earlier than that day (first proviso to s16(3)).

A worked example

1. You log a sale of R1 150 including VAT (or issue an invoice for it). Worklog books R1 000 as standard-rated turnover and R150 as output VAT.
2. You pay a supplier R230, hold their tax invoice and tick “Tax invoice — claim” on the line — or capture it from a supplier invoice that carries VAT. R30 becomes input VAT.
3. Your VAT201 for that period reads: output R150 − input R30 = R120 payable. eFiling's own total should match this to the cent.

Three rules that keep the return honest

• Records from before your VAT registration carry no VAT and stay off the return entirely — they weren't taxable supplies, and including them would misstate your turnover.
• A payment you log claims VAT only when it is marked as VAT on a tax invoice. Money Out asks “VAT on a tax invoice — claim it” or “No VAT to claim” before it saves a new payment, and picks the claim for you only when the supplier has a VAT number saved. When you edit an older payment, check the answer before you save. An imported statement line claims nothing unless you choose Tax invoice — claim on it. Worklog never assumes a debit order carries VAT — over-claiming to SARS is the worse mistake. Over R5 000, VAT included, a claim also asks whether you have the full tax invoice SARS needs — one with your business's name, address and VAT number: in Quick Log, Banking → + Add, an imported statement or CSV file, the WhatsApp bot (reply HAVE IT or NOT YET), and a payment you change to claim in Banking. "Not yet" saves it with no claim; a claim already saved isn't asked again.
• Notional input tax on used goods bought from a private seller (VAT Act section 20(8)) is claimed in Money Out only, with the seller's signed VAT 264 and identity copy attached. It goes in field 15 — SARS's VAT201 guide lists "Second-hand goods (notional input tax)" there — whatever the category of the purchase, and it is listed marked "notional input tax - second-hand goods" in the PDF and CSV. Each payment claims its own share, in the period it was paid, and the claims on one purchase never total more than 15/115 of the lower of the price and the open market value. It can be claimed on a return ending within five years after the end of the period you got the goods in. That limit only applies when a payment counts on a later return than its own, which happens when the return for its day was already marked filed. A payment claimed in its own period is never held to it. The seller refunding part of the price later, selling the goods abroad and a change of use are not worked out here: ask your accountant.
• Imported income is treated as standard-rated unless you say otherwise — mark zero-rated sales (basic foods, exports) on the line so field 2 comes out right.

If you have raised credit notes

If you credited a customer, or a supplier credited you, during the period, the blue card shows them on lines of their own — Credit notes received (field 12) under Output VAT, and Credit notes issued (field 18) under Input VAT — and the step-by-step guide gives each its field. Output VAT and Input VAT are then your sales' and purchases' own, so the lines add up exactly to the VAT payable. A return you marked filed before credit notes moved to these fields keeps its old look, with a small note that Output VAT or Input VAT is already net of them.

Mark a period as filed

After you have submitted the return on SARS eFiling, you can note it in Worklog so you have a record.

1. Make sure you are on the right period.
2. Tap the ✔️ Mark VAT201 as filed button.
3. The screen then shows ✅ Marked as filed for that period with the date, and it appears in your Filing history list at the bottom with the amount and the date. Made a mistake? Tap “↩️ Made a mistake? Undo this filing”, then “Confirm — undo this filing” — it removes the filing record and the payment expense it wrote (the panel names the amount), and changes nothing you submitted on eFiling.
4. Before you tap it, the box below the button asks “Has this been paid?”. Choose “Paid — record the money too” and fill in what you actually paid SARS (leave it blank to use Worklog’s figure), the date, and which account it left — Worklog logs that as an expense under Tax — VAT payable in the same act. Choose “Not paid yet — just record the filing” if the debit order only goes off on the 25th; log the payment from your bank statement when it does. When SARS owes you a refund there is nothing to pay: leave the amount blank and only the filing is recorded.

Send the figures

📄 PDF gives you the VAT201 working; 📊 CSV / Excel gives you the period's figures — your supplies split, Output and Input VAT, credit-note VAT, the VAT in fields 14, 15 and 17, and the amount payable or refundable — followed by every sale and purchase behind them, each with the VAT201 field it feeds in a Field column. On a phone, each button opens your phone's share menu with the file attached, so you can send it on WhatsApp or email, or save it to your files. On a computer it downloads. An easy way to send it all to your accountant.

What the lists under the return add up to

Under the return, the PDF lists every sale and purchase behind the figures, grouped by the VAT201 field each one feeds, each group with its own total. A group says it adds up to a field only when it does for your return. A total can print a cent away from its field because of rounding, and when one does the list says so under its heading. If a group ever does not add up, it says that instead.

• Sales: your standard-rated sales add up to field 1 (with their VAT in it, as eFiling asks for it) and field 4, assets you sold from the Asset Register to field 1A and field 4A, zero-rated sales to field 2, and exempt sales to field 3. A sale recorded with no VAT on it, like one from before you registered, is listed apart as not on the return.
• Purchases: the VAT on capital goods adds up to field 14, and the VAT on everything else you claimed to field 15.
• VAT claimed late is among them: VAT on a purchase dated in an earlier period whose VAT201 was already marked filed when you claimed it counts on the next return not yet filed (VAT Act s16(3)), in field 14 or 15 like any other claim. It is listed under the purchase's own date, marked claimed late, in the PDF and the CSV, and the screen names it under Input VAT and in its own card, Claimed late on this return. A supplier invoice saved late into a period already filed counts here too, the whole invoice (on the payments basis, a payment of it dated in a filed period, with its part of the invoice's VAT). A supplier credit note for such an invoice, dated in the filed period, counts here with it, in field 12, marked “with its late invoice”. The VAT Act lets a late claim go only on a return that ends within five years after the end of the VAT period in which the supplier's 21 days to issue the tax invoice ran out (the day after the purchase is day 1). Worklog counts it from that period, not from the one holding the purchase's date, and a claim in its own period, one not filed yet, has no such limit. Past it, Worklog says the VAT can't be claimed any more and the purchase or invoice is saved with no VAT to claim.
• Input tax that section 17(2) denies is listed apart and kept off the return, named in the same words as the line in the totals box (entertainment, staff refreshments, a motor car, club subscriptions). VAT on a supplier credit that was never claimed, and so is not taken back, is listed apart too. These two lists feed no field, so they do not say they add up to one.
• Field 17, bad debts written off in Adjustments, is not in the purchases: no purchase feeds it. So the purchases add up to fields 14 and 15, and the Input VAT line on the return is those two plus field 17. The PDF says so when you have any.
• The return itself adds up to the cent as it is printed: Output VAT is field 4 (and field 4A, when you sold an asset), Input VAT is fields 14, 15 and 17 together (field 15 is what is left once 14 and 17 are taken out), and Output VAT less Input VAT is the VAT payable or refund due. Every figure of the return is rounded to the cent once, the same way on the screen, the PDF and the figures at the top of the CSV. The rows below them in the CSV are the working before rounding, and the CSV has no totals of its own, so one field's rows, added up, can sit a cent from that field at the top; the PDF's groups say where. Field 1 is your standard-rated sales and their VAT as one amount of money, so where both carry a half cent it can sit a cent from the two beside it, and the list says so.
• A return you have marked filed is printed as you filed it for as long as your books still agree with it, on the screen, the PDF and the CSV, so a copy you download again says what you submitted. If Worklog has changed how it rounds a half cent since you filed, so that today's rounding would print one of its figures a cent differently, the note beside the filing names each such figure, both ways. That is rounding alone, and nothing needs correcting with SARS.
• The CSV has the same rows in the same order, with the field in its own column, and fields 14, 15 and 17 among the figures at the top, so your accountant can add up one field at a time and check it against them, to the cent, give or take rounding.

If you are not sure

Worklog keeps your records, it does not give tax advice. If your VAT situation is complicated or you are unsure what to declare, speak to SARS or a registered tax practitioner or accountant.