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How does a group register for Global Minimum Tax on eFiling?
How does a South African group register or notify SARS for Global Minimum Tax on eFiling?
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Direct answer
An in-scope multinational group must use SARS eFiling's Global Minimum Tax functionality for the applicable registration or notification process. Before starting, confirm the entity, registered representative and user authorisations because the workflow depends on the correct organisation profile and legal-entity access.
Registration is not the same as deciding whether the group is in scope. The Global Anti-Base Erosion rules generally concern large multinational groups and a 15% minimum effective tax framework. Perform the scope and entity analysis first, then complete the correct SARS process.
What this means in practice
The South African entity handling the submission needs an active registered representative or properly delegated user. The entity's registered name, tax references, contact details and group information must be consistent across the tax file and eFiling.
Determine which group entity is responsible for notifications and returns, the fiscal year involved and the jurisdictions in the group. Do not activate GMT on an entity merely because it belongs to an international structure. Conversely, do not wait for an ordinary corporate-income-tax return to address a separate GMT notification obligation.
SARS launched the registration and notification functionality on eFiling on 16 March 2026 and publishes dedicated registration and return guides.
Step-by-step
- Confirm whether the consolidated group meets the applicable GloBE scope threshold and identify constituent entities.
- Determine the South African entity responsible for the registration or notification.
- Verify that the entity's public officer or registered representative is active on SARS records.
- Confirm that the eFiling user has access to the correct legal entity and tax functions.
- Reconcile legal name, registration number, tax number, group name and fiscal year.
- Open the GMT registration and notification function on the organisation profile.
- Select the applicable registration or notification option and complete all group and entity fields.
- Review the declaration and submit through the authorised user.
- Save the confirmation, SARS correspondence and reference numbers.
- Prepare a calendar for the GloBE Information Return and domestic GMT return obligations.
Documents and records to keep
- Group structure and constituent-entity list.
- Consolidated financial statements and revenue-threshold analysis.
- Fiscal-year and jurisdiction schedule.
- Registered-representative appointment and activation evidence.
- eFiling access and delegation records.
- Submitted notification or registration and SARS confirmation.
- Working papers supporting the scope conclusion.
Important limits and exceptions
This is a specialist regime. The registration screen does not calculate the group's effective tax rate or prove that an entity is liable for top-up tax. Financial accounting data, covered taxes, elections, safe harbours and jurisdictional calculations require a separate technical workstream.
Group reorganisations, short fiscal years, joint ventures and changes in filing entity can affect the answer. Also check SARS notices for extended due dates applicable to early fiscal years rather than assuming the ordinary filing calendar applies.
When to get tailored advice
Obtain specialist international-tax advice before filing where the group approaches the revenue threshold, has entities in low-tax jurisdictions, expects a safe harbour, changed structure, or has not assigned responsibility for GloBE information.