The current standard rate of VAT in South Africa is 15%. The standard rate is applicable to almost all goods or services supplied in the South Africa and is ultimately borne by the end consumer.
South Africa has a system to refund the amount of VAT paid on the acquisition of goods by a person, i.e. ‘qualifying purchaser’. The VAT refund only applies to the acquisition of goods. It does not apply to the acquisition of services, for example VAT paid for transport services is not refundable.
The qualifying purchaser must submit a claim for a VAT refund at the time of departure or the time the goods are exported from South Africa, subject to certain conditions and requirements listed in Part One of the VAT Export Regulation.
Special rules apply for the refund of VAT paid on the acquisition of registrable goods and second-hand goods.
For more information on these VAT refund claims, see the External Guide, VAT Refunds in terms of Part 1 of the VAT Export Regulation No. 316 and the Regulation No.R.316 in the Government Gazette No. 37580.
Who may claim a VAT refund?
The VAT Export Regulation defines a “qualifying purchaser” and includes –
- a tourist;
- a foreign diplomat;
- a foreign enterprise;
- a non-resident of the Republic;
How do I claim a VAT refund?
A qualifying purchaser may claim a refund of VAT paid on the acquisition of goods by submitting the claim to the VAT Refund Administrator (“the VRA”).
The VRA is the person appointed by SARS to administer the VAT refund scheme.
The qualifying purchaser must present himself, together with the goods to a customs official at one of the listed designated commercial ports from where the qualifying purchaser will depart from South Africa. The tax invoice for goods that are not kept as hand luggage must be endorsed by the customs official and a VRA official, if the VRA has a physical presence at the commercial port. If the VRA does not have a physical presence, the qualifying purchaser must apply in writing to the VRA.
When will a VAT refund be considered?
A VAT refund will be considered if the following requirements are met:
- The purchaser must be a qualifying purchaser as defined in the Export Regulation.
- VAT at the standard rate must be charged by the South African vendor on movable goods supplied to a qualifying purchaser.
- The goods must be exported within 90 days from the date of the tax invoice subject to certain exceptions listed in Part One to the Export Regulation.
- The VAT inclusive total of all movable goods purchased during a particular visit to South Africa and exported at the end of that visit by the qualifying purchaser must exceed the minimum of R250 per qualifying purchaser.
- The request for a refund, together with the relevant documentation, must be received by the VRA within 90 days of date of export.
- The goods must be exported through one of the 43 designated commercial ports by the qualifying purchaser or the qualifying purchaser’s cartage contractor.
- The qualifying purchaser must submit all the relevant original documentary proof as contemplated in Part One of the Export Regulations in order to prove that the movable goods were exported by road, sea, air or rail.
The 43 designated commercial ports are:
Land Border Posts |
Country | Commercial ports |
Zimbabwe | Beit Bridge |
Mozambique | Lebombo |
Namibia | Vioolsdrift Nakop/Nargos |
Botswana | Ramatlabama Skilpadshek Groblersbridge Kopfontein |
Lesotho | Caledonspoort Ficksburg Maseru Bridge Van Rooyenshek Qacha’s Nek |
eSwatini | Jeppes Reef Mananga Mahamba Nerston Golela Oshoek |
International Airports | Harbours | Railways |
Bloemfontein Cape Town King Shaka (Durban) OR Tambo (Johannesburg) Gateway (Polokwane) Lanseria Kruger Mpumalanga Pilansberg Port Elizabeth Upington | Cape Town Durban East London Mosselbay Port Elizabeth Port Ngqura Richards Bay Saldanha | Germiston Golela Johannesburg Maseru Bridge Mafikeng Upington |
Note: The VRA has a physical presence only at the following International Airports: Cape Town, King Shaka and OR Tambo.
How do I contact the VRA?
Contact details for the VRA’s Head Office are as follows:
Postal Address
The VAT Refund Administrator
PO Box 107
OR Tambo (Johannesburg) International Airport
South Africa
1627
Physical Address
Plot 206/1 High Road
Pomona
Kempton Park
1619
Email Addresses
General: info@taxrefunds.co.za
Botswana: botswana@taxrefunds.co.za
Swaziland: swaziland@taxrefunds.co.za
Namibia: namibia@taxrefunds.co.za
Other countries: generalqueries@taxrefunds.co.za
Other ways to contact the VRA
Website: www.taxrefunds.co.za
Telephone: + 27 11 979 0055
Facsimile: + 27 11 396 1129
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