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General Information
- Only original tax invoices will be considered for VAT refund purposes.
- Only claims where the value of the goods exported at one time exceed R
250.00 or more will be considered for a VAT refund. The R 250.00 relates to
the total value of all the invoices submitted and is not a minimum value per
invoice.
- Goods consumed and services rendered in South Africa, do not qualify for a
VAT refund. Where movable goods are temporarily admitted into the RSA, for
the purposes of repair or servicing, the movable goods and services supplied
in connection there with, may be supplied at the zero rate, provided that
the non-resident must obtain a form VAT 262 at the point of entry into the
RSA. The non-resident can then approach the RSA vendor from the outset on
the strength of the VAT 262 form, duly endorsed by RSA Customs and Excise
and request the supply to be zero rated. The form VAT 262 will be retained
by the RSA vendor for record purposes.
- The items purchased must be exported within 90 days of the date of issue
of the tax invoice, failing which the VAT refund claim will be rejected.
- A commission is charged to cover the administration costs of the VAT
Refund Scheme. The commission is calculated at a rate of 1.3% of the VAT
inclusive value, with a minimum charge of R 10.00 and a maximum charge of R
250.00 per refund. You can use the calculator to assist you in the
calculation of the fee and the value of your VAT refund.
- Diplomats posted to South Africa should contact their Embassies or the
South African Revenue Service for details of the applicable VAT refund
scheme.
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