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  • 北京pk精准在线计划:General Information

    information_iconOnly original tax invoices issued by a RSA registered vendor will be considered for VAT refund purposes.

    The value of goods exported at one time must exceed R250.00 (VAT inclusive). The amount of R250.00 relates to the total value of 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 purpose of repair or servicing, movable goods and services supplied in connection therewith may be supplied at the zero rate, provided that the non-resident has obtained a form VAT262 at the point of entry into the RSA. The non-resident may then approach the RSA vendor and, based on the provisions of the VAT 262 form duly endorsed by RSA Customs, request the supply to be zero rated. The VAT 262 form is retained by the RSA vendor for record purposes.

    All movable goods purchased MUST be exported from the RSA within 90 days of the date of the tax invoice AND the VAT refund claim MUST be received by the VRA within 90 days of the date of export of the goods.

    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 of the claim, subject to a minimum charge of R10.00 and a maximum charge of R250.00 per refund. You may 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 VAT refund scheme applicable to them.

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