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Registerable & second hand goods
Registerable goods
When submitting a VAT refund application in respect of registerable goods
(goods consisting of any aircraft, ship or other vessel, motorcycle or other
vehicle, caravan or trailer in respect of which any form of registration is
required under any law in force in South Africa) the following documentation
should be submitted as a postal refund:
- The original tax invoice/s issued by the South African vendors in respect
of the goods exported.
- A copy of your passport showing your personal details as well as your
entry and exit stamps into and from South Africa.
- Should the invoices be issued in the name of a company:
- A copy of the Company’s trading license or certificate of
incorporation;
- A letter of authorization, on a Company letterhead, authorizing an
individual to lodge the claim on behalf of the Company;
- A copy of the authorized person’s passport.
- A certified copy of the registration certificate of the registerable item
confirming that the item has been registered in the export country.
(Certified by a Commissioner of Oaths to be an exact copy of the original
document)
- Documentary proof that the goods were declared for Customs purposes in
your home country.
- A copy of the South African Bill of Export (SAD500) reflecting an original
South African Customs endorsement.
Second hand goods
In terms of the Value Added Tax Act, 1991, VAT registered vendors can claim
back VAT paid by them to other VAT vendors in respect of goods purchased for
their enterprises – this is called an input tax deduction. However, if the RSA
vendor buys goods for his enterprise from a person who is not registered for VAT
(e.g. a private person), the RSA vendor can still claim a VAT deduction, namely
a notional input tax deduction equal to the tax fraction, i.e. 14% of the
purchase price. In the second scenario the special valuation rule is applicable
on second hand goods that are to be exported. The effect of this rule is that
the VAT to be refunded is equal to the amount of VAT charged by the vendor less
the amount of notional input tax claimed by the vendor in respect of the item
sold.
Please note that your claim documentation must be RECEIVED by the VRA
within 3 months from the date of export.
All postal refund applications should be sent to:
PO Box 107 OR Tambo International Airport Post Office
1627, South Africa
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