Quick Answer: EME Affidavit Requirements
An Exempted Micro Enterprise (EME) B-BBEE Affidavit is an official legal declaration used in South Africa that allows small businesses to prove their Broad-Based Black Economic Empowerment (B-BBEE) compliance without undergoing a costly audit by a rating agency.
To meet standard EME affidavit requirements, your business must generate an annual total revenue of R10 million or less. If eligible, you do not need a SANAS-accredited B-BBEE certificate; instead, you complete an official Department of Trade, Industry and Competition (the dtic) sworn affidavit template, confirm your black ownership percentage, and have the document stamped and signed by a Commissioner of Oaths.
Key Takeaway: An EME affidavit provides automatic B-BBEE recognition (Level 1, Level 2, or Level 4) based purely on turnover and black ownership percentage. It remains valid for 12 months from the date of commissioning.
For wider compliance planning across commercial operations, explore our general guides on Business Requirements South Africa and broader B Bbee Requirements South Africa.
Who This Requirement Applies To
The EME affidavit requirement applies primarily to South African small businesses, start-ups, and micro-enterprises seeking to participate in procurement, vendor onboarding, and tender opportunities.
Specifically, this process applies to:
- Private Companies (Pty Ltd), Close Corporations (CCs), Sole Proprietorships, and Partnershipsoperating within South Africa with an annual turnover of R10 million or below.
- Start-Up Enterprises in their first year of incorporation, regardless of expected turnover (unless tendering for contracts that exceed specific financial thresholds requiring audited performance data).
- Suppliers and Subcontractors seeking registration on the National Treasury Central Supplier Database (CSD) or private sector corporate vendor lists.
- Entities Under General B-BBEE Codes: Businesses operating in sectors governed by the general Codes of Good Practice (or aligned sector codes that adopt the R10 million EME ceiling).
If your enterprise exceeds R10 million in revenue, or if you operate under specialized sector charters with lower thresholds, review our comprehensive breakdown on general B BBEE Affidavit Requirements to determine if your enterprise qualifies as a Qualifying Small Enterprise (QSE) or Generic Entity instead.
Eligibility Requirements
To legally issue an EME affidavit, a business must meet specific financial and structural criteria established by the dtic B-BBEE Codes of Good Practice.
1. Financial Turnover Threshold
- Standard Ceiling: Annual total revenue must be R10 million or less for the most recent completed financial year.
- Sector-Specific Rules: Certain specialized sector codes (such as Construction, Transport, or Financial Services) may set distinct EME thresholds or add extra compliance hurdles. Always verify if your sector has an active, legally binding Sector Code.
2. Ownership Percentage & Recognition Levels
Your enterprise’s B-BBEE status level is determined directly by its percentage of black ownership:
| Black Ownership Percentage | B-BBEE Status Level | B-BBEE Procurement Recognition |
| 100% Black Owned | Level 1 | 135% |
| 51% to 99% Black Owned | Level 2 | 125% |
| Less than 51% Black Owned | Level 4 | 100% |
3. South African Citizenship Definition
Under B-BBEE legislation, “Black people” is a generic term referring to African, Coloured, and Indian natural persons who are South African citizens by birth or descent, or who became naturalized citizens prior to 27 April 1994 (or who would have been entitled to citizenship prior to that date).
Documents You May Need
While the affidavit itself is a self-declared document, you must keep verifiable evidence on file. If audited by the dtic, the B-BBEE Commission, or a client’s compliance team, you must produce supporting proof for the claims made on the affidavit.
Essential Document Checklist
- Official B-BBEE EME Sworn Affidavit Template
- Standard dtic template or official CIPC variant.
- Proof of Enterprise Identification
- CIPC Registration Documents (e.g., CoR14.3, CoR15.1A, or CK1/CK2 for Close Corporations).
- Memorandum of Incorporation (MOI) or Share Register / Share Certificates.
- Proof of Black Ownership
- Certified copies of South African ID documents (Smart ID card or green barcoded ID) for all black shareholders or members.
- Proof of Annual Turnover
- Signed Audited Financial Statements (AFS), or
- Independently Reviewed Financial Statements, or
- Letter from an Accounting Officer/Registered Auditor/Tax Practitioner confirming annual turnover was ≤ R10 million, or
- Bank statements and management accounts for early-stage operations.
- Proof of Commissioning
- Original physical stamp and signature from an authorised Commissioner of Oaths (e.g., SAPS officer, attorney, post office official, or bank manager).
Steps to Apply or Prepare
Obtaining a valid EME affidavit does not require submitting an application to a government department or paying a verification agency. You can complete the preparation in five simple steps:
[Step 1: Verify Turnover] ➔ [Step 2: Calculate Ownership] ➔ [Step 3: Download Official Form] ➔ [Step 4: Sign before Commissioner] ➔ [Step 5: Store & Submit]
Step 1: Verify Financial Turnover
Check your latest financial statements or management accounts to confirm that total annual revenue for the preceding financial year did not exceed R10 million.
Step 2: Calculate Ownership Breakdown
Determine the exact voting rights and economic interest percentages held by black shareholders, including specific breakdowns for black female ownership, black youth, black people living with disabilities, or black rural residents where requested on the template.
Step 3: Obtain the Correct Official Template
Download the official B-BBEE EME Sworn Affidavit form from the dtic website, or issue one directly via CIPC when filing annual returns. For guidance on automated registration routes, view our guide on CIPC B BBEE Certificate Requirements.
Step 4: Complete the Sworn Affidavit
Fill in all required fields accurately:
- Enterprise Name, Registration Number, and VAT Number (if applicable).
- Enterprise Physical Address.
- Full details of the Deponent (Director, Member, or Owner making the sworn statement).
- Financial year-end date and exact black ownership percentages.
Step 5: Sign Before a Commissioner of Oaths
Take the un-signed document and your original ID to a Commissioner of Oaths. Sign the affidavit in the physical presence of the Commissioner, who will then sign, date, and apply their official stamp.
Costs, Processing Times and Validity
Understanding the operational timeline and validity of an EME affidavit helps ensure your compliance never lapses during tenders or supplier applications.
- Official Cost: R0 (Free). the dtic sworn affidavit forms are free to download and use. Having a document commissioned by SAPS or a public institution is also free. (Note: Professional fees may apply if you hire an accounting officer to prepare financial statements).
- Processing Time: Immediate. Once completed and stamped by a Commissioner of Oaths, the affidavit is effective immediately.
- Validity Period: 12 Months. An EME affidavit is valid for exactly one year from the date it is signed and stamped by the Commissioner of Oaths.
Comparing Compliance Options
| Requirement Feature | EME Sworn Affidavit | SANAS B-BBEE Certificate |
| Applicable Business Size | Turnover ≤ R10 Million | Turnover > R50 Million (or QSEs) |
| Audit Required? | No | Yes (SANAS Verification Agency) |
| Issued By | Deponent + Commissioner of Oaths | SANAS-Accredited Agency |
| Cost | Free (Self-prepared) | Paid Audit Fee |
| Validity | 12 Months | 12 Months |
For details on when a business transitions out of EME status and requires formal verification, see our resource on B BBEE Certificate Requirements.
Common Mistakes and Delays
Even though the process is straightforward, simple administrative errors can cause procurement managers or Central Supplier Database (CSD) administrators to reject your affidavit.
- Signing Outside the Presence of a Commissioner: Signing the form before arriving at the Commissioner’s office makes the legal oath invalid. The date of deponent signature and commissioner signature must match.
- Using Outdated or Non-Standard Templates: Modifying the wording on the dtic template or using an outdated version without current regulatory references can cause instant rejection during vendor vetting.
- Date Mismatches: Failing to state the correct financial year-end or leaving the “date commissioned” blank.
- Miscalculating Ownership Percentages: Confusing direct shareholding with indirect shareholding, or incorrectly applying flow-through principles without verifying legal ownership documents.
- Claiming EME Status Above the Threshold: Submitting an EME affidavit when annual revenue exceeds R10 million is considered fronting and misrepresentation under the B-BBEE Act, carrying severe legal penalties.
Where to Confirm Official Requirements
Requirements and templates can change based on legislative updates from regulatory authorities. Always verify your documents against primary government channels:
- Department of Trade, Industry and Competition (the dtic): The primary authority issuing national B-BBEE Codes of Good Practice and official affidavit templates (dtic Official Portal).
- Companies and Intellectual Property Commission (CIPC): Offers electronic sworn affidavits and certificate generation for registered businesses.
- B-BBEE Commission: Responsible for overseeing compliance, investigating B-BBEE fronting, and clarifying legal requirements.
- National Treasury CSD: Provides guidelines for uploading compliance documents for public sector procurement.
Disclaimer: Requirements.co.za provides independent compliance information and guidance. We are not affiliated with the dtic, CIPC, or any government department. Always confirm current templates, sector-specific rules, and legal definitions with official government sources prior to submission.
Frequently Asked Questions
What are the requirements for EME Affidavit Requirements?
To meet EME affidavit requirements, your South African business must have an annual total revenue of R10 million or less. You must complete the official dtic sworn affidavit template, state your black ownership percentage, declare your financial year-end, and sign the document in front of a Commissioner of Oaths.
What documents are needed for EME Affidavit Requirements?
You need the official B-BBEE EME Sworn Affidavit form, enterprise registration documents (CIPC CoR or CK forms), certified ID copies of owners/shareholders, and supporting financial evidence (such as signed financial statements or an auditor’s letter) confirming turnover is ≤ R10 million.
How long does it take for EME Affidavit Requirements?
Preparing an EME affidavit is immediate. Once the template is filled out with accurate financial and ownership data, it takes only a few minutes to have it signed and stamped by an authorized Commissioner of Oaths (such as at a local police station or post office).
Where can I confirm the latest official requirements for EME Affidavit Requirements?
Official rules and affidavit templates should be confirmed directly on the official portals of the dtic (Department of Trade, Industry and Competition), the B-BBEE Commission, or through CIPC when lodging annual returns.
Which documents should I prepare for EME Affidavit Requirements?
You should prepare your enterprise’s CIPC company registration papers, official ID documents for all shareholders, share certificates or registers, and proof of annual turnover (such as management accounts, tax returns, or an accounting officer’s confirmation letter) to support your sworn declaration.