SARS Diesel Refund Registration 2026: What Farmers Must Do Now

In short: SARS is moving the diesel refund out of the VAT system and into a standalone system of its own. Registration opened on eFiling on 21 September 2026. It is not automatic: every existing and new diesel refund user must register again, and diesel sellers must now register too. Until SARS announces a go-live date for the new claims platform, you keep claiming on your VAT201 as usual.

If you farm and claim the diesel rebate, this is the biggest change to the scheme in years. Here is what is changing, what you need to do, and where the risks are.

What is the SARS diesel refund?

The Diesel Refund Scheme pays back all or part of the general fuel levy and the Road Accident Fund levy on diesel used on land for qualifying activities, such as farming, forestry and mining. Farmers pay the full pump price and claim part of it back from SARS.

Since 1 April 2026, primary-sector claimants on land can claim on 100% of their eligible diesel, up from 80%. Every litre you can prove now counts. We explain that change in full on our 100% diesel refund from 1 April 2026 page.

What is changing: a standalone diesel refund system

Until now, diesel refunds have been claimed through the VAT system, on the VAT201 return. SARS is now building a separate diesel refund system, rolled out in three phases:

1. Registration of users and sellers. This opened on eFiling on 21 September 2026.
2. Declaring relationships. Users link the diesel sellers they buy from, and sellers confirm those links on the system.
3. User profiles. From early 2027, users set up their profile: qualifying activities, site plans, equipment and licences.

Claims keep running through the VAT201 until SARS announces the go-live date for the new claims platform.

Who has to register?

Farmers and other diesel refund users

Every existing and new user. Moneyweb reports that registration is mandatory for all existing and new users, and Farmer's Weekly reports that no existing registration will migrate across automatically. Even if you have claimed successfully for twenty years, you have to register again.

Diesel sellers: the new requirement

For the first time, diesel sellers must register as well. That includes co-operatives, wholesalers, distributors, depots and filling stations that supply diesel refund users. This matters to you as a farmer because:

If your supplier is not registered, they will not appear on the system, and the litres you bought from them may not qualify for a refund.

So ask every supplier you buy diesel from whether they have registered as a seller, and get their diesel tax reference number once they have.

Contractors

The new system expands the qualifying categories to include contractors working on a wet basis (supplying the machine, the operator and the diesel). Under the old system they could not claim. They can register now, but cannot yet claim under the new provisions.

Which activities qualify?

The new system groups qualifying use into eight categories:

• Agriculture (previously "farming and forestry")
• Fishing
• Mining on land
• Offshore mining
• Offshore shipping
• Harbour shipping
• Rail freight transport
• Electricity generation

How to register for the diesel refund on eFiling

Based on SARS's process as reported by Farmer's Weekly:

1. Check your eFiling profile. Make sure it is matched and validated, with your current address and bank details. Unmatched profiles and outdated details are among the most common reasons applications stall.
2. Submit the RAV01 registration form on eFiling, or at a SARS branch by appointment.
3. Choose the right role. You register as either a user or a seller, not both.
4. Keep your case number. SARS issues a case number and an acknowledgement letter, and asks for supporting documents.
5. Upload your documents promptly. SARS says complete applications take up to 21 business days.
6. Receive your diesel tax reference number, then activate the diesel refund tax type on eFiling. Forgetting this last step is a common problem.

No access to eFiling? You can book an appointment at a SARS branch and register there.

Should you stop claiming on the VAT201?

No. Registering on the new system does not replace your current claims. Keep submitting diesel refund claims on your VAT201 until SARS announces the go-live date.

When the switch happens, diesel used before the cut-over date stays under the VAT-linked process, and diesel used after it goes through the new platform. Your records will need to be split accurately at that date, so a clean, dated logbook matters more than ever.

The real risk: your diesel logbook

A standalone system should make administration simpler. Webber Wentzel tax partner Amanda Nkwanyana told Moneyweb that it "should, in principle, simplify administration and give both Sars and taxpayers greater visibility over registrations and claims." She also warned that important practical questions remain unanswered, including how multiple suppliers will be handled, and pointed to the old sore spot:

"Historically, the adequacy of logbooks and diesel usage records has been one of the biggest areas of dispute between Sars and taxpayers during diesel refund audits."

The new system asks for more detail, not less: sites, equipment, suppliers and how each litre was used. The safest position is a logbook that shows every litre: when it was dispensed, into which machine, for which activity, on which farm. You must keep these records for five years.

We cover exactly what SARS looks for in our guide to what SARS wants in a diesel logbook.

How AgriTrekker helps

AgriTrekker is a diesel logbook app built for South African farms. Anyone on the farm can log a refuel/tank-refill/tank-measurement from their phone, even offline. Every entry is stamped with the user who logged it and the time. Every litre is linked to a machine/vehicle, a farm and an activity, and the system flags discrepancies. When it is time to claim, your diesel refund report is one click away, in the format SARS asks for.

Plans start from R149 per month, and your first month is free.

Start your free month at agritrekker.co.za

AgriTrekker helps you keep complete, audit-ready records. Whether a claim is approved remains SARS's decision.

Frequently asked questions

Do I have to register again for the SARS diesel refund? Yes. Registration on the new standalone diesel refund system is mandatory for all existing and new users, and existing registrations do not move across automatically.

When did diesel refund registration open? SARS opened registration on eFiling on 21 September 2026.

Does my diesel supplier need to register with SARS? Yes. Diesel sellers must now register too. If your supplier is not registered, diesel bought from them may not qualify for a refund.

Can I still claim the diesel rebate on my VAT201? Yes. Claims continue through the VAT201 until SARS announces the go-live date of the new claims platform.

How much diesel can farmers claim on in 2026? From 1 April 2026, primary-sector claimants operating on land can claim on 100% of their eligible diesel, up from 80%.

How long must I keep diesel refund records? Five years.