Master checklist

One printable checklist: everyone's steps in order, extra steps for a Pty Ltd, additions per business type, a recurring calendar and the four things that cause real trouble.

7 min read

About this page

Written by AI (Claude, Anthropic). An AI checked it against the sources below on 13 September 2026. No person has checked it yet. Rules change: check the official source before you act. Not legal, tax or financial advice.

AI-checked An AI compared the facts on this page with the sources. An AI can miss mistakes.

How this was made

On this page (6 sections)

Note

This checklist helps you remember what to do. Ticking every item does not prove that you follow the law.

Your progress

Part A: everyone, in order 0 of 34 done
Part A2: extra, only if you registered a Pty Ltd 0 of 19 done
Part B: additions by business type 0 of 38 done

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Key to the short words

This page is meant to be printed, so the abbreviations are explained here.

Table: Key to the short words. Scroll sideways to see all of it.
Short	Means
SARS	The tax office
CIPC	The company register
Pty	A registered private company
POPIA	The customer data protection law
IRP6	The twice-a-year advance tax form
ITR12 / ITR14	The yearly tax return, for a person / for a company
EMP201 / EMP501	Monthly payroll form / twice-yearly payroll reconciliation
VAT	15% sales tax, only if registered
VAT264	The form both parties sign when a VAT dealer buys from a private seller
B-BBEE	The empowerment status affidavit, free at a police station
BRNC	The certificate letting a company own vehicles
SAPS 601	The police form to register as a second-hand goods dealer
COA	The food premises certificate
R638 / R146	Food hygiene rules / food labelling rules
CoC	Certificate of compliance, for electrical or gas work
ECTA	The online selling law
POP	Proof of payment. A screenshot. Not money.
PayShap	Instant bank payment that cannot be reversed
NRCS	The regulator whose letter some imported goods need
MOI	The company's rulebook

Part A: everyone, in order

Before you trade

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Sold something once and got paid, to prove people want it Opened a separate bank account for business money only, and asked the bank my instant payment limits If working from home: checked zoning, title deed and complex rules; told my household insurer Location switched off in my phone camera before photographing stock at home Checked whether my business type needs a licence (What you need to sell things and Your kind of business) Applied for that licence, if needed, and waited for it to be issued Checked zoning, if I work from home or from fixed premises

0 of 7 done

Brand and documents

Chosen a name, and checked it on CIPC, as a .co.za domain, and on social media Bought the domain, even if there is no website yet Built a brand one-pager (Branding prompts) Built a quote template Built an invoice template, with correct VAT wording for my situation Written terms and conditions Written a privacy notice Set up a cash book spreadsheet Set up folders in Drive with a consistent naming system (Free tools)

0 of 9 done

Compliance

Registered my Information Officer at inforegulator.org.za Official (free) Confirmed I have a SARS income tax number Registered as a provisional taxpayer Decided sole proprietor or company, and registered if needed If a company: confirmed the SARS registered representative If a company: filed beneficial ownership information (free) Got a B-BBEE affidavit signed, if a customer has asked (free)

0 of 7 done

Marketing

Claimed and completed my Google Business Profile Set up WhatsApp Business with a catalogue and quick replies Asked my first three customers for reviews

0 of 3 done

Every sale where I never meet the customer, or meet them once

Money reflected in my balance, not "pending", before anything is handed over No goods released on a screenshot, SMS, or PDF proof of payment Meeting in a public, busy, daylight place with cameras; someone told; someone with me For a vehicle: licence and ID copy received first, keys kept in my hand, no solo test drive

0 of 4 done

Money hygiene

Photographing every slip on the day I get it Reconciling the cash book against the bank statement monthly Invoice numbers running in order with no gaps Recording enquiries and sales each month, not likes and followers

0 of 4 done

Part A2: extra, only if you registered a Pty Ltd

See Running a Pty Ltd and Paying yourself from a Pty Ltd.

Once, after registration

SARS registered representative (public officer) confirmed on eFiling Beneficial ownership filed with CIPC (free) Company records folder created: MOI, share certificate, director record, securities register Bank account opened in the company name, used only for company money Decided how I will pay myself, and why Registered name and registration number on every document, with "trading as" if I use a brand name If planning to add lines later: registered a neutral company name, brand in the trading name

0 of 7 done

Every year

Beneficial ownership declaration current CIPC annual return filed within 30 business days of the registration anniversary Annual financial statements prepared Public Interest Score calculated at year end Financial Accountability Supplement or statements filed with the annual return ITR14 filed within 12 months of financial year end Two IRP6 provisional returns filed Loan account checked and cleared BEFORE financial year end

0 of 8 done

Every month, if the company pays anyone a salary including me

EMP201 submitted and paid by the 7th

0 of 1 done

Never

Pay a personal expense from the company account Move money out without recording it as salary, dividend, or loan Declare a dividend without a written resolution

0 of 3 done

Part B: additions by business type

Vehicle dealer

BRNC or Traffic Register Number SAPS second-hand goods dealer registration (SAPS 601, free) Acquisition and disposal register set up with VIN, engine, odometer, colour fields Motor trade numbers, if I move unregistered stock Motor trade insurance including stock and test drives Sale agreement with a numbered defect schedule the buyer initials VAT decision made, with notional input tax modelled VAT264 process in place, if registered

0 of 8 done

Food

Accredited R638 training for me and every food handler Premises prepared to R638 standards COA applied for through the municipal Environmental Health Department COA displayed on the wall Municipal business licence Fire compliance and gas CoC, if relevant Labels checked against R146 before printing

0 of 7 done

Beauty and personal care

Municipal health establishment licence Premises ready for health inspection Treatment liability insurance matching what I actually do Consultation and patch test record template Booking, deposit and cancellation terms in writing Written photo permission from clients before posting

0 of 6 done

Retail and online

SAPS registration, if I deal in second-hand goods SARS importer's code and NRCS check, if I import ECTA s43 information published on my site Order review step before checkout Returns policy respecting the seven-day cooling-off right Stock tracking alongside the cash book

0 of 6 done

Services and trades

Professional or statutory registration for my trade, if required Public liability insurance Vehicle insurer told I use the vehicle for business Quote template with a real exclusions list Deposit and progress payment terms Vehicle logbook running

0 of 6 done

Professional and creative

Checked whether I am excluded from turnover tax before electing it Service agreement covering scope, revision rounds, IP and payment Ownership-transfers-on-payment clause in every contract Home office calculation done, if I qualify Checked I do not look like an employee of one client

0 of 5 done

Part C: recurring calendar

Put every one of these in your phone with a two-week warning.

Table: Part C: recurring calendar. Scroll sideways to see all of it.
When	What
Daily	Photograph slips, fill in the logbook
Weekly	Send invoices, follow up unpaid ones
Monthly	Reconcile cash book to bank statement, record enquiries and sales
Every 2 months	VAT return, if registered
31 August	First provisional tax return (IRP6)
End September	Optional third provisional payment for the previous year
28/29 February	Tax year ends, second provisional tax return (IRP6). If it is a weekend, the business day before.
July to October	Annual income tax return filing season
Monthly, if you run payroll	EMP201 by the 7th, or the business day before if the 7th is a weekend
Before financial year end	Check and clear the director's loan account
Twice a year, if an employer	EMP501 reconciliation
Anniversary of registration	CIPC annual return, within 30 business days, if you have a company
Before the annual return	Beneficial ownership declaration, or the return is blocked
Within 12 months of year end	ITR14 company tax return
12 months after signing	Renew B-BBEE affidavit
Per your certificate	Renew SAPS second-hand goods registration
Annually	Vehicle licence discs, roadworthy where required

Part D: the four things that cause real trouble

In order of how often they catch small South African businesses:

Not filing when you earn nothing. Penalties grow monthly on nil returns you never submitted. A dormant company is the worst version of this.
Trading before a required licence is issued. You cannot apply retrospectively, and you can be fined.
Charging VAT without being registered. This is fraud, not a mistake.
Mixing business and personal money. It makes every other problem on this list harder to fix.

Checklists on other pages

Some pages have a short checklist of their own. A tick there is saved too, and counted here.

What you need to sell things 0 of 6 done
Running a Pty Ltd 0 of 13 done
Adding new lines of business 0 of 9 done
Working from home and meeting safely 0 of 14 done
You are the business 0 of 13 done
Closing as a sole proprietor 0 of 17 done
Mood and materials (use after Prompt 4) 0 of 5 done
Vehicle dealer 0 of 22 done
Food business 0 of 9 done
Beauty and personal care 0 of 8 done
Retail and online shop 0 of 8 done
Services and trades 0 of 8 done
Professional and creative work 0 of 7 done

Sources for this page

16 sources

SARS — Tax calendar Opens the official website Official source

What this source supports: IRP6 dates of 31 August, 28 February and 30 September; EMP201 due by the 7th of the following month or the business day before if the 7th falls on a weekend or public holiday; EMP501 interim season 1 September to 31 October and annual season 1 April to 31 May.
SARS — Guide to Provisional Tax Opens the official website Official source

What this source supports: two provisional payments per year, the optional third top-up payment, and that a nil IRP6 can still be submitted.
SARS — VAT 264 declaration for the supply of second-hand goods Opens the official website Official source

What this source supports: the declaration form required from both buyer and seller for a notional input tax claim.

Show the other 13 sources

Govchain, Company annual returns Opens a website that is not official Not an official source

What this source supports: the 30-business-day window from the incorporation anniversary, and that fees are legislated under table CR 2B.
OurPower Opens a website that is not official Not an official source

What this source supports: the beneficial ownership hard stop since 1 July 2024, the two-year deregistration trigger, and the difference in cost between AR reinstatement and final-deregistration reinstatement.
ElyForma Opens a website that is not official Not an official source

What this source supports: the Financial Accountability Supplement alternative to statements.
Information Regulator of South Africa Opens the official website Official source

What this source supports: Register your information officer here. Free.
National Consumer Commission — Consumer Protection in e-Commerce Opens the official website Official source

What this source supports: the seven working day cooling-off period under ECTA s44, refund within 30 days, and the interaction with CPA s11 and s16.
MJ Kotze Inc, What is ECTA Opens a website that is not official Not an official source

What this source supports: the s43(2) order review requirement and the 14-day cancellation right under s43(3).
SAPS — National Instruction 2 of 2016: Second-Hand Goods Dealers and Recyclers Opens the official website Official source

What this source supports: the SAPS 601 application form, that no payment is required, and the list of business activities that must register including Motor Vehicle Dealer.
Regulation R638 of 2018 Opens the official website Official source

What this source supports: under the Foodstuffs, Cosmetics and Disinfectants Act 54 of 1972 — General Hygiene Requirements for Food Premises, the Transport of Food and Related Matters. Replaced R962. Available through gov.za(external link) Official .
Regulation R146 of 2012 Opens the official website Official source

What this source supports: Labelling and Advertising of Foodstuffs. Available through gov.za(external link) Official .
Flip the Market Opens a website that is not official Not an official source

What this source supports: the "reflected, not pending" rule, the bank-reversal voice note, phishing links.
Tracker South Africa Opens a website that is not official Not an official source

What this source supports: licence copy, keys handed over only once seated, geotag removal, not meeting at home, trusting instinct.
Cars.co.za Opens a website that is not official Not an official source

What this source supports: https://www.cars.co.za/motoring-news/sell-your-used-car-to-a-private-buyer/73097/(external link) and https://www.cars.co.za/motoring-news/selling-your-car-in-south-africa/251983/(external link) — public place, bring someone, tell someone, licence check, key-swap warning, no solo test drives.
LookSee (Standard Bank) Opens a website that is not official Not an official source

What this source supports: checking the title deed and zoning certificate; sectional title consent.

See the full sources register

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Common questions

Master checklist

Your progress

Remove all ticks?

Key to the short words

Part A: everyone, in order

Before you trade

Brand and documents

Compliance

Marketing

Every sale where I never meet the customer, or meet them once

Money hygiene

Part A2: extra, only if you registered a Pty Ltd

Once, after registration

Every year

Every month, if the company pays anyone a salary including me

Never

Part B: additions by business type

Vehicle dealer

Food

Beauty and personal care

Retail and online

Services and trades

Professional and creative

Part C: recurring calendar

Part D: the four things that cause real trouble

Checklists on other pages

Sources for this page