FOR YOUR BUSINESS · SPAZA SHOPS

Run a spaza shop properly, without the runaround.

A spaza shop is a real business, and the rules that apply to it are simpler than the rumours suggest. This page lists what you actually need, what is optional, and what only kicks in later, so you can fix things one at a time instead of worrying about all of it at once.

Freeregistering as a taxpayer with SARS costs nothing
R1 millionturnover in a year before VAT becomes compulsory
1st employeeUIF and COIDA duties start with your first helper
Optionalcompany registration is a step up, not a starting requirement

What you need to trade legally

SARS: when the taxman actually comes in

SARS registration matters once your income is high enough to be taxable. Registering as a taxpayer is free, and declaring the shop's profit does not automatically mean paying much tax; expenses like stock, transport and rent come off first. Small businesses can also look at turnover tax, a simplified system designed for exactly this size of trade. Our free turnover tax checker shows whether it would work for you. VAT is a distant concern for most spaza shops; it only becomes compulsory at R1 million turnover in a year.

Employing a helper

The moment you pay someone to help in the shop, even part time, you are an employer. That brings three duties: UIF registration and the monthly contribution from the first employee, COIDA registration with the Compensation Fund so that an injury behind the counter is the Fund's bill and not yours, and written terms of employment so both sides know the hours and the pay. None of these is expensive, and all of them protect you as much as the worker.

Buying stock safely

Frequently asked questions

Do I need to register a company to run a spaza shop?

No. You can trade as a sole trader in your own name. A registered company helps once you want a business bank account, supplier accounts or to apply for support programmes, but it is a choice, not a requirement to start.

What permit does a spaza shop need from the municipality?

A trading permit or business licence from your local municipality, and if you sell or prepare food, a certificate of acceptability from the municipal environmental health department. Requirements and fees differ from one municipality to the next, so ask your local office what applies where you trade.

When must a spaza shop register with SARS?

Once your income goes over the tax threshold you must be registered as a taxpayer and declare the shop's profit. Many small shops owe little or no tax after expenses, but the registration and the return still matter. Registering is free and turnover tax exists as a simpler option for small businesses.

I pay someone to help in the shop. Am I an employer?

Yes. Even one part time helper makes you an employer. That means UIF registration and contributions from the first employee, COIDA registration so an injury at the shop is the Compensation Fund's bill rather than yours, and written terms of employment.

Ready to make it official?

When the shop grows into a bank account and supplier credit, we register the company properly at a fixed price, with everything in writing.

Company registration

Keep exploring

Municipal permit requirements and fees differ by municipality; confirm the specifics with your local office. Free tools are estimates. Packs are templates and guidance, not legal or financial advice.