
SARS has opened registration for its modernised Diesel Refund System on eFiling. It is the first practical step in moving the diesel refund scheme off the VAT-linked process and onto its own digital platform. If your business claims diesel refunds, or supplies diesel to those who do, this affects you now.
What is changing
This is more than the existing process moved online. The new system changes how participants register, how they link to their suppliers, and how claims will eventually be submitted. It also gives SARS far better visibility over who is buying and selling diesel under the scheme.
No automatic migration. Existing diesel refund users will not be carried across. Every business currently registered under the VAT-linked model must register again on the new system.
Wider access. Any person who buys and uses diesel in qualifying activities can now register as a diesel refund user. This includes wet contractors, who were previously left out.
Supplier relationships are compulsory. Users must now declare and manage their relationships with diesel sellers electronically, and a seller must be registered on the system before a user can link to them. If you buy diesel from a seller who is not registered, the refund on that purchase will not be processed. Checking your suppliers’ status is now part of your compliance process.
What has not changed yet
Standalone claim submission on the new system has not been released. SARS expects it in a later phase in 2027. Until then, both systems run in parallel:
- Businesses that qualify under the VAT-linked model must keep submitting claims through the existing system.
- Wet contractors can register on the new system but cannot claim through the old VAT-linked one in the meantime.
Steps to take now
Following its webinar on 18 September 2026, SARS confirmed that registration is available on eFiling from 21 September 2026. There is no reason to wait for the claims functionality. To prepare:
- Merge and validate your eFiling profile before you start. Registration depends on it.
- Collect your supporting documents so you aren’t held up mid-registration.
- Choose your role. You can register as a diesel seller or a diesel refund user, but not both.
- Confirm your diesel suppliers are registered, and follow up with any that are not.
- Declare your relationships, both between you and your sellers and between you and any other users.
SARS has said it will publish further guidance on profile merging and validation, along with step-by-step registration guides, in due course.
Our advice
Treat registration as an immediate priority, and keep lodging claims through the existing system until SARS switches on the new claims functionality. Businesses that register early will have their supplier relationships sorted and their profiles validated well before claims move across.
Need help?
Accounting Experts is a SAICA- and SARS-registered practice. If you’re unsure which role to register under, how to get your eFiling profile validated, or whether your diesel suppliers are registered, we can guide you through it. Contact us on +27 (0)10 880 7566 or at hello@accountingexperts.co.za.

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