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Can my accountant access SARS eFiling without using my password?
Can my accountant access SARS eFiling without using my password?
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Direct answer
For a Customs and Excise entity, SARS's managed shared-access process allows a registered representative to invite a mandated trader representative to the entity's eFiling portfolio without sharing the representative's own password. The invitation is tied to the correct entity, available role and eFiler identity, and it remains subject to approval, cancellation and revocation.
Do not share passwords, one-time pins, security-contact access or a personal device. Shared access is a controlled delegation route. It is not a shortcut around a mandate, user-rights requirement or an entity's registration for the relevant tax product.
What this means in practice
An accountant or adviser sometimes needs to assist with Customs and Excise registration, supporting documents, corrections or relationship management. SARS's guide describes a separate trader-representative relationship for that purpose. The registered representative can configure shared access, while a mandated trader representative can also request access. The system checks important prerequisites, including whether the invitee is an eFiler.
Before any invitation, decide what the adviser genuinely needs to do. SARS identifies an RLA role for submitting Registration, Licensing and Accreditation applications, and an RMM role for managing a Customs and Excise client RLA relationship. Access should match the written mandate. Do not choose a broad or indefinite arrangement merely because it is convenient.
The entity also needs correct governance. The guide says an invitation can fail where the registered representative is not linked to the entity or the relevant tax product is not activated. Resolve the underlying profile issue in the entity's own records. Giving someone a password would not solve that problem and would undermine the audit trail.
Step-by-step
- Confirm the engagement. Obtain a written mandate that identifies the entity, adviser, work to be performed and proposed Customs role. Confirm that the person is the intended individual, not simply a shared office account.
- Verify the representative and portfolio. The registered representative should log into their own eFiling account and select the correct entity under Portfolio. Confirm the entity's details and relevant Customs tax-product status before inviting anyone.
- Open managed shared access. SARS's guide directs the registered representative to User, then Shared Access, then Configure Shared Access. Use the current eFiling wording if SARS changes the menu labels.
- Select the smallest appropriate role. Select the RLA or RMM trader-representative role only where it matches the mandate. Set an expiry date unless an indefinite arrangement has been reviewed and approved by the entity.
- Identify the invitee accurately. Capture the invited eFiler's South African ID or passport number and surname as SARS requires. The system checks whether the invitee is already a registered eFiler and whether access already exists.
- Send and monitor the invitation. SARS says a successful invitation triggers an SMS to the invitee. The invitee accepts in their own eFiling profile through My Profile and Portfolio Management, then completes the requested OTP process. They should not receive the entity representative's login details.
- Record the result. Keep the invitation, role, duration, approval status and owner in an access register. Check that the linked portfolio and access scope match the approved mandate.
- Review and remove access. Review active adviser access at least when the engagement changes. The registered representative can view, cancel or revoke shared access through the managed-access function.
Documents and records to keep
- Signed mandate or engagement letter for the adviser.
- Entity, registered-representative and relevant tax-product confirmation.
- Adviser identity details and eFiling registration confirmation.
- Invitation reference, selected role, expiry choice and acceptance evidence.
- Periodic access review and final cancellation or revocation record.
Retain proof of authority without keeping passwords, OTPs or security-contact credentials in the same file. An access register should show who has access and why, but it should not become a source of credentials for other staff.
Important limits and exceptions
This SARS guide concerns Customs and Excise managed shared access. It does not establish that every tax-practitioner activity, tax type or entity can use the same route. The legal and professional appointment of an accountant is also separate from an eFiling role. Confirm the applicable process for the actual tax service.
Shared access can fail where details do not match SARS records, the invitee is not registered for eFiling, the entity is not correctly linked or the relevant tax product is not activated. Fix the recorded issue instead of asking a colleague to share their credentials.
An approved connection can still be inappropriate if the mandate has ended, the adviser changes firms or the entity's internal control owner changes. Update access promptly and preserve a clean handover record.
When to get tailored advice
Seek tailored help if an invitation appears to relate to the wrong entity, a former adviser is still active, the entity cannot identify its registered representative, or an access request follows suspected account compromise. Obtain Customs and governance advice where the proposed role would allow filings or corrections with significant commercial consequences.