Primary Production & Industrial Tax Rebates
Register for SARS Diesel Refund Scheme
Register your VAT-registered agricultural, forestry, fishing, or mining enterprise on SARS eFiling (RAV01) to claim Fuel Levy and RAF rebates on your VAT201 return.
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eFiling Navigation & Turnaround
RAV01 Diesel Activation Path & Turnaround
Registration Approval: 10–21 Business Days
eFiling Navigation Path: Log into eFiling → SARS Registered Details (RAV01) → Value Added Tax → Diesel Refund → Submit Supporting Docs
Verified SARS Portal
Submit a SARS Diesel Refund Registration Query
Access official SARS digital query portals to register for primary production and diesel rebate schemes.
Registration Instructions
How to Register for the SARS Diesel Refund Scheme
01
Verify Active SARS VAT Registration Status
Because Diesel Refunds are claimed directly on the bi-monthly VAT201 return, your entity must first hold an active 10-digit SARS VAT registration number (starting with 4).
02
Open RAV01 on SARS eFiling or Submit via SOQS
Log into SARS eFiling -> click "SARS Registered Details (RAV01)" -> "Maintain SARS Registered Details" -> expand "Value Added Tax" -> tick "Diesel Refund" registration (or submit via tools.sars.gov.za/sarsonlinequery/DieselRefundsRegistration).
03
Select Qualifying Primary Production Category (Part 3 of Schedule 6)
Indicate your qualifying sector under Schedule 6 Part 3 of the Customs and Excise Act: Agriculture, Forestry, Commercial Fishing/Marine, or Mining (on-land primary production).
04
Upload Proof of Primary Production & Bulk Storage Tank Details
Attach title deeds or farm/mining lease agreements, mining permits/water-use licenses, bulk bowser/storage tank photos and calibration certificates, and wholesale diesel supplier tax invoices.
05
Maintain Usage Logbooks & Claim on VAT201 Return (Fields 24–29)
Once SARS activates the Diesel Refund fields on your VAT201 (typically 10–21 business days), record every bulk receipt and per-equipment dispensing entry in a SARS-compliant logbook and claim the General Fuel Levy + RAF rebate on your VAT201.
Audit Clawback Risks
Common Reasons SARS Disallows Diesel Refund Claims
Missing "Storage-to-Usage" Dispensing Logbooks
SARS disallows 100% of a Diesel Refund claim if you only keep supplier purchase invoices. You must keep a contemporaneous dispensing logbook recording date, litres dispensed from the bowser, specific tractor/harvester/generator asset ID, and qualifying primary activity.
Claiming Road-Haulage or Sub-Contractor Dry-Hire Litres
Diesel used in highway trucks transporting produce after harvest or diesel supplied under "dry-hire" contractor arrangements does not qualify for the primary production rebate and triggers severe audit clawbacks.
Retail Forecourt Slips vs Bulk Wholesale Tax Invoices
Diesel must generally be purchased in bulk and delivered to registered storage facilities with full Section 20 tax invoices showing distillate fuel volumes in litres.
Expired Food Manufacturing Load-Shedding Sunset Window
Note that the temporary two-year Food Manufacturing electricity-generation diesel refund scheme ran from 1 April 2023 to 31 March 2025; ongoing claims apply strictly to Schedule 6 primary producers (Agriculture, Forestry, Fishing, Mining) unless retrospective within the prescription window.
Frequently Asked Questions
Who qualifies for the ongoing SARS Diesel Refund Scheme?
Registered VAT vendors engaged in qualifying primary production activities under Note 6 of Schedule 6 Part 3 to the Customs and Excise Act—specifically commercial farming/agriculture, forestry, commercial fishing, coastal shipping, offshore mining, and onshore mining—can claim back a significant portion of the General Fuel Levy and Road Accident Fund (RAF) levy.
How much is the SARS Diesel Refund per litre?
For Agriculture, Forestry, and Mining, SARS refunds 80% of the eligible volume (40% of the General Fuel Levy plus 100% of the Road Accident Fund levy on that 80% qualifying volume), amounting to roughly R3.00+ per eligible litre of diesel consumed in primary production.
How long does SARS take to approve a Diesel Refund registration?
Once the RAV01 / VAT101D amendment and supporting farm/mining proof are uploaded via eFiling or SOQS, SARS typically takes 10 to 21 business days to verify the storage facilities and unlock the Diesel Refund fields on your VAT201 return.
What records are mandatory to survive a SARS Diesel Refund audit?
You must keep for 5 years: (1) valid wholesale diesel tax invoices and delivery notes, (2) opening and closing bulk tank dip readings, and (3) a detailed usage logbook per machine/vehicle showing exact litres dispensed, meter/hour readings, and the specific qualifying activity performed.
Can My Accountant register our farming or mining entity and manage VAT201 diesel claims?
Yes! We register agricultural, forestry, and mining clients for the SARS Diesel Refund Scheme, implement audit-proof digital diesel logbooks, and submit bi-monthly VAT201 returns and audit verification packs.
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