The transition begins with a pilot phase that commenced on 8 December 2025 and will run until 26 February 2026. During this period, SARS will migrate and capture all existing records and conduct pilot trade testing to ensure that the system functions effectively before full implementation.
As part of the digital transition, SARS will discontinue the manual EI1 application form with effect from 12 December 2025. Thereafter, all new applications for Income Tax exemption will only be accepted through the new online registration and application system, which will officially go live on 27 February 2026. SARS has indicated that all applications submitted before the 12 December 2025 switch-over period will continue to be processed according to existing turnaround times.
Entities intending to apply for Income Tax exemption are encouraged to prepare ahead of the launch. Preparation includes ensuring that the entity is registered for Income Tax, registered for eFiling, has an appointed Registered Representative, and that all supporting documents are complete. SARS branches will continue to assist with Income Tax and eFiling registration, although visits must be scheduled through the SARS eBooking system.
SARS has stated that the digital migration is aimed at creating a more efficient and streamlined experience for taxpayers. The organisation will continue to issue updates as the rollout progresses.
How Tax Consulting South Africa Can Assist
The shift to a digital system introduces new procedural and compliance considerations for public benefit organisations, certain trusts, and other exempt entities. Tax Consulting South Africa offers comprehensive support to help these entities prepare for and navigate the new SARS digital framework.
Our legal and accounting teams work collaboratively to assist organisations with meeting the qualifying criteria for exemption, ensuring proper governance structures, confirming regulatory compliance, and preparing complete and accurate supporting documentation. This multidisciplinary approach enables us to guide tax exempt institutions through both the technical tax requirements and the broader statutory obligations that accompany exemption status.
Whether an entity is applying for exemption for the first time or updating its information during the transition, our teams provide end-to-end assistance to ensure a smooth, compliant, and timely application process within SARS’s new digital environment.
