On 24 December 2025, the South African Revenue Service (SARS) called for comments on the proposed amendment to the Automotive Production Development Programme (APDP) Phase 2 Quarterly Account Forms (DA Forms), with a due date of 16 January 2026.
Explanatory note
On 30 November 2023, Cabinet endorsed the Electric Vehicle (EV) White Paper prepared by the Department of Trade, Industry, and Competition, setting out the roadmap for the transition of the automotive industry from primarily internal combustion engine vehicles to a dual platform that includes EVs in both production and consumption in South Africa by the year 2035.
The White Paper provides for the inclusion of EVs and their components under the APDP Phase 2.
In alignment with this, amendments to the APDP account are proposed to accommodate EVs.
Forms accessible at: