Is the IT3(d) submitted once or twice a year, and when is it due?

In short: The IT3(d) is filed twice a year (biannual), not once. There's an interim period and a full-year period, each filed separately:

• YYYY-8 — the interim period, 1 March to 31 August, typically submitted around September–October.
• YYYY-2 — the full tax year, 1 March to end of February, typically submitted around May–June.

What each period covers

The IT3(d) (also written IT3D, IT3d or IT3D02) is the file you submit to SARS declaring your Section 18A certificates. SARS expects it 6-monthly, so you file one return for each half of the year:

• 2026-8 covers 1 Mar 2026 – 31 Aug 2026 (interim).
• 2026-2 covers 1 Mar 2025 – 28 Feb 2026 (full tax year).

The suffix on the period (the -8 or -2) tells you which window it is.

How to file for a period

1. Open IT3D Management → Section 18A Issued.
2. Choose the tax period from the dropdown — pick the interim (-8) or full-year (-2) period you're filing for.
3. Tick the certificates, run the compliance check, and submit.

📌 Note: Because there are two windows a year, you file an IT3(d) for each period — not once annually. If you issued no certificates in a period but SARS still expects a return, file a Null Submission for that period.

Common issues

What you see	What it means	How to fix it
Unsure which period to pick.	The suffix shows the half-year.	-8 = 1 Mar–31 Aug (interim); -2 = 1 Mar–end Feb (full year).
Issued nothing this period.	SARS may still expect a return.	File a Null Submission for the period.

Related

• Generating the IT3(d) file for SARS