In its announcement of 18 September 2026, SARS presents the move from registration linked to VAT to a dedicated diesel-refund system on eFiling. Existing registered users must take a new step: their registration is not transferred automatically.
Diesel sellers must also register to enable users to create and manage business relationships in the system. We note that this dual identification concerns access to the scheme and supplier traceability; it does not, by itself, establish that a purchase qualifies for a refund.
Seller and user registration serve to match the parties. A relationship created with the wrong supplier would undermine that identification's purpose, even if both businesses have system access. It therefore appears useful to check the partner's data when creating the electronic relationship. This administrative consistency helps monitor purchases; it remains separate from proof of the use of the diesel for which a refund is claimed.
In practice, the user must check its legal profile with SARS and prepare business information before creating relationships with sellers. Eligibility of the fuel and its use still requires separate examination; the registration announcement does not establish it.