IMPORTANT NOTICE
New enhanced Vat Refund Procedure - All Land Border Posts

There is a new enhanched procedure for claiming a VAT refund for movable goods exported through all land border posts. Qualifying purchasers must comply with the following procedures:

• The goods against which a VAT refund is claimed must be declared to RSA Customs in accordance with the Customs and Excise Act and relevant procedures.
• The goods must also be declared to the Customs authority in the country to which the goods are exported in accordance with that country's customs and excise formalities
• After the movable goods have been declared to both customs administrations and exported, only then can the qualifying purchaser apply for a VAT refund.

The following documents must be lodged when making application for a VAT refund:

• The original tax invoice/s for which the VAT refund is claimed
• Proof that the goods were declared to RSA Customs authorities
• Proof that the goods were declared in the country to which they were exported
• A copy of the qualifying purchaser's passport reflecting entry and exit from the RSA
• An address to which the VAT refund payment should be sent once approved

In the case of claims by a foreign enterprise the following documents must also be lodged:

• The certificate of incorporation, trading licence or similar proof of registration
• A letter of authorization on the foreign enterprise's letterhead authorizing an individual person to lodge the claim on its behalf
• A copy of the authorized person's passport

 

Refund claims may be posted to:          Refund claims may also be lodged at the following regional offices:

VAT Refund Administrator (Pty) Ltd                              VAT Refund Administrator (Pty) Ltd
P O Box 107                                                                  Suite 11 Equity Building
O R Tambo International Airport                                    Botswana Road. Plot 1155
1627                                                                              Gaborone
South Africa                                                                   Botswana

                                                                                     VAT Refund Administrator (Pty) Ltd
                                                                                     4th Floor Old Sanlam Building
                                                                                     Dr Frans Indongo Street
                                                                                     Windhoek
                                                                                     Namibia

Physical address:                                                       VAT Refund Administrator (Pty) Ltd
206/1 High Road                                                           Emafini Business Centre
Bredell                                                                          Along Emalangweni Hill
Kempton Park                                                               Mbabane
1619                                                                             Swaziland

Telephone: +27 873 100 200
Email: info@taxrefunds.co.za
Web Site: www.taxrefunds.co.za


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