Value-Added Tax (VAT)

These guides are issued in terms of the Tax Administration Act, 2011.

These guides are neither “official publications” as defined in the Act, nor are they binding on SARS. They are merely intended to assist taxpayers in the practical interpretation and application of the requirements set by law.

Note:

The dates in the last column indicate when a particular guide was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn.

Pocket Guide on the VAT Rate Increase on 1 April 2018 Minor clarifications were added to the Pocket Guide on the VAT rate increase in response to feedback received from stakeholders. Refer also to the Frequently Asked Questions: Increase in the VAT Rate from 1 April 2018	2 March 2018
VAT Quick Reference Guide for Non-executive Directors Note This quick reference guide provides information and guidelines regarding the VAT treatment of non-executive directors (NEDs) and should be read in conjunction with: BGR 40 (Income Tax) – Remuneration paid to non-executive directors BGR 41 (Issue 2) (VAT) – VAT treatment of non-executive directors VAT and PAYE – Non-executive Directors – FAQs on BGRs 40 and 41	25 July 2018
VAT 403 – Vendors and Employers: Trade Classification Guide	March 2009
VAT 404 – Guide for Vendors	12 December 2019
VAT 409 – Guide for Fixed Property and Construction New!	11 December 2020
VAT 411 – Guide for Entertainment, Accommodation and Catering	31 March 2016
VAT 412 – Guide for Share Block Schemes	24 March 2016
VAT 413 – Guide for Estates	March 2015
VAT 414 – Guide for Associations not for Gain and Welfare Organisations	10 March 2016
VAT 419 – Guide for Municipalities	30 March 2017
VAT 420 – Guide for Motor Dealers	28 September 2016
VAT 421 – Guide for Short-term Insurance	12 December 2016
VAT Reference Guide for Foreign Donor Funded Projects	14 April 2020
VAT Rulings Process Reference Guide (Issue 2) Note This is not the same procedure as the one to apply for an advance tax ruling that is done via eFiling. For the latter, please visit the dedicated page for Advance Tax Rulings (ATR)	9 April 2020

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