Can my VAT liability be back dated?

I run an events company and should have registered for VAT a long time ago, but am only doing so now. On completing the registration form, they will see that my company has been operating for a couple of years now, some of which, my turnover has been over the threshold. My question is: Will SARS investigate my prior years financial turnover? What will happen if they do investigate my prior year finances?

SARS will go through and make this determination. In some instances they do not look backwards, but it depends on how long that has been going on for.