VAT201 working paper

Create the return for one company and period, fetch linked submitted source documents, and resolve every review item. Fetching transactions saves an immutable source/GL snapshot: source row payload and modified timestamp, document currency and exchange rate, transaction and ZAR tax, tax account, matching GL rows, row checksums and a live-ledger checksum. Submission is blocked if a row or the live ledger changes, or if source VAT does not reconcile to the GL.

An Accounts Manager prepares and submits the VAT201 working paper and nominates two different users: a core filing
reviewer and approver. Submitting the VAT201 creates a private checksummed working paper and a draft ZA Filing.
The recorded reviewer must sign in and select Mark Reviewed; the recorded approver must then sign in and submit the
filing. The reviewer needs ZA Compliance Reviewer, ZA Compliance Manager or System Manager; the approver needs
ZA Compliance Manager or System Manager. Neither may be the filing creator, and the approver cannot be the
reviewer.

File and pay through SARS eFiling. A reviewer/manager may prepare the private receipt record, but its recorded
external submitter must be a different user with ZA Compliance Manager or System Manager; that recorded user
must sign in to submit the receipt. Filed, Accepted or Rejected receipt status is mirrored to the core filing and
VAT201 status. An identical retry is idempotent. The app does not transmit to SARS and does not claim that its PDF
or generic export is an official SARS electronic submission.

Blocked input tax and an approved apportionment percentage are supported when each Purchase Invoice item has a treatment and evidence reference. Imported services, second-hand/notional input, mixed treatments, diesel refunds and other legal-eligibility decisions remain practitioner-controlled: they are marked Needs Review and, where applicable, entered only through an evidenced Box 18 adjustment. The software does not infer VAT264 eligibility, customs evidence, prescribed apportionment methods or imported-services self-assessment.

Corrections use cancellation/amendment and retained evidence; never edit submitted source history. The enforced
cancellation order is: cancel the submitted receipt, cancel the VAT201, then cancel the linked ZA Filing as its
recorded approver. Amend the VAT201 only after that sequence. Every amended working paper receives a new snapshot
and maker/checker cycle.

This capability is Controlled Manual. The tested synthetic lifecycle is technical evidence only and is not
SARS acceptance, VAT-practitioner approval or proof that every VAT201 box/treatment is automated.