Businesses that use South Africa’s Diesel Refund Scheme should review their SARS eFiling profiles before attempting to register on the new platform. In an update dated 21 October 2026, SARS said taxpayers must have validated, confirmed and, where necessary, merged legal-entity profiles before they can access the new Diesel Refund System. SARS’s Diesel Refund Scheme update notes that some profiles were matched automatically, while others require action by the taxpayer.

What has changed for diesel refund users?

The immediate change is administrative rather than a new refund rate or a change to the qualifying sectors. SARS is moving diesel-refund registration to a dedicated system that is separate from the VAT registration process. The new registration functionality was implemented on 18 September 2026 and is available through eFiling and selected Customs and Excise branch offices.

Existing diesel-refund users should not assume that their registration will transfer automatically. SARS has stated that existing users must register on the new solution, while diesel sellers must also register so that users can create and manage seller relationships electronically.

Who is likely to be affected?

The change is relevant to entities conducting qualifying activities in sectors such as farming, mining, forestry, commercial fishing, certain shipping activities, rail freight and qualifying electricity-generation operations. Contractors, diesel sellers, fuel suppliers and businesses that manage diesel purchases on behalf of qualifying users may also need to interact with the new system.

The SARS external guide confirms that applicants must work through their organisation profile, registered representative details and the Registration Amendments and Verification process before completing the diesel-refund registration. The guide also covers new registrations, amendments and withdrawals. Read the SARS diesel-refund registration guide.

What businesses should check now

  • Legal-entity profile: Confirm that the correct organisation appears on eFiling and that its profile reflects the required validated and confirmed status.
  • Registered representative: Check that the person authorised to act for the business is correctly activated and able to transact on the organisation’s SARS profile.
  • Registration information: Review addresses, banking details, contact numbers, email addresses, trading names and applicant details on the RAV01 information.
  • Operational records: Prepare information about the business activity, diesel usage and the category under which the entity operates.
  • Seller relationships: Identify the diesel sellers, contractors or other entities that may need to be linked through the new relationship-management functionality.

Keep the refund claim records aligned

Although registration is moving to a dedicated platform, SARS continues to describe the Diesel Refund Scheme as linked to VAT administration for claims. Claims are submitted through the VAT201 process, and SARS may verify whether the diesel was purchased and used for eligible activities.

Businesses should retain diesel purchase documentation, logbooks and other records showing eligible and non-eligible use. SARS states that these records must generally be retained for five years from the date of use or disposal, or from the refund return, whichever occurs later. Incorrectly refunded amounts may be repayable with applicable penalties and interest.

Practical next steps

Assign responsibility for the transition to a named finance or tax team member, complete the profile checks before the next claim cycle and reconcile fuel invoices to usage records. Businesses should also monitor SARS correspondence and confirm that seller relationships are approved where required. The new relationship-management guide explains how users and sellers can create, approve, view and cancel linked relationships. View the SARS relationship-management guide.

The key message is practical: qualifying for a diesel refund is only part of the process. Accurate SARS profile information, a correctly authorised representative and complete fuel records will be important to avoid preventable registration and verification delays.