Businesses and organisations that are approved third-party data providers should be checking their reporting files now. SARS has confirmed that the bi-annual third-party data submission period runs from 1 September to 31 October 2026, covering taxpayer information for the reporting period ended 31 August 2026.
The deadline is particularly relevant to businesses that submit information used by SARS to pre-populate taxpayer returns. Errors, missing records or late submissions can create avoidable reconciliation work for the reporting entity and may affect the information reflected on taxpayers’ returns.
According to SARS Tax Practitioner Connect Issue 75, the quality and timeliness of third-party data supports more efficient tax administration and more accurate automatic assessments.
What is being reported?
Third-party data is information submitted to SARS by approved reporting entities about taxpayers and relevant financial activity. Depending on the organisation and its reporting obligations, this may include information that SARS uses when preparing or checking individual tax returns.
The SARS notice does not mean that every small business must automatically submit a third-party data file. The requirement applies to approved third-party data providers. Businesses should therefore confirm whether they fall within the relevant reporting category rather than assuming that the deadline applies universally.
Who should pay attention?
- Approved third-party data providers that have reporting obligations for the period ended 31 August 2026.
- Finance teams and payroll administrators responsible for extracting, validating and submitting taxpayer information.
- Accountants and tax practitioners supporting clients with data preparation or post-submission reconciliations.
- Businesses with automated reporting systems that need to confirm that their software and source data remain aligned with SARS requirements.
Checks to complete before submission
Businesses should start with a clear reconciliation between the underlying accounting, payroll or customer records and the information prepared for SARS. Check taxpayer reference details, names, identification information, amounts, reporting periods and duplicated records.
It is also sensible to review exception reports before submission. Missing tax numbers, inconsistent identifiers, unusual values and manually amended records should be investigated and documented. A second-person review can help identify errors that may not be obvious to the employee who prepared the file.
Keep evidence of the source records, validation checks, approvals and submission confirmation. This creates an audit trail if SARS raises a query later or if a taxpayer disputes information reflected on a return.
Practical next steps
- Confirm whether the business is an approved third-party data provider.
- Identify the responsible owner for the 31 October 2026 deadline.
- Reconcile the submission data to the relevant accounting, payroll or operational records.
- Resolve missing or inconsistent taxpayer information before submitting.
- Submit early enough to address validation errors or rejected files.
- Save the final file, review evidence and SARS confirmation securely.
Businesses that are unsure about their reporting status or have unresolved data discrepancies should obtain advice before submitting. Strong reporting controls reduce the risk of incorrect taxpayer information and support cleaner year-end tax administration. YFP can assist businesses with accounting and compliance processes through its accounting, tax and advisory services.
