VALUE-ADDED TAX (VAT)

 
These guides are issued in terms of the Tax Administration Act, 2011.
 
These guides are neither "official publications" as defined in the Act, nor are they binding on SARS. They are merely intended to assist taxpayers in the practical interpretation and application of the requirements set by law.
 
Note:
The dates in the last column indicate when a particular guide was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn.
 
 

​Pocket guide on the VAT rate increase on 1 April 2018                                             New!

Minor clarifications were added to the Pocket Guide on the VAT rate increase in response to feedback received from stakeholders.

Refer also to the Frequently asked questions: Increase in the VAT rate

2 March 2018​
Quick reference guide on VAT ruling application procedure

Note
This is not the same procedure as the one to apply for an advance tax ruling that is done via eFiling.
 
For the latter, please visit the dedicated page for Advance Tax Rulings (ATR)
​12 December 2016
VAT 403 – Vendors and employers: Trade classification guide ​March 2009
This guide has been updated to provide for the following textual changes relating to operational requirements:
  • Chapter 10 – Forms of payment of VAT: With effect from 1 April 2016, manual forms of payment are no longer accepted by SARS branches, including payment by cheques sent by post. Payments have to be made via e-Filing, electronic fund transfer (EFT) or at a bank.
  • Chapter 11 – Penalties and Interest: With effect from 14 October 2016, remission of penalties and interest can only be made via e-Filing or by visiting a SARS branch to have the request captured.
  • Chapter 14 – Objections and Appeals: With effect from 14 October 2016, objections and appeals for can only be made via e-Filing or by visiting a SARS branch to have the request captured. While ADR 1 and ADR 2 forms are still accepted for disputes relating to PAYE, Trusts and other taxes, these forms are no longer accepted for VAT purposes.
​24 January 2017
​​VAT 409 – Guide for fixed property and construction  ​27 September 2016
VAT 411 – Guide for entertainment, accommodation and catering ​​31 March 2016
​​VAT 412 – Guide for share block schemes ​24 March 2016
VAT 413 – Guide for estates ​March 2015
VAT 414 – Guide for associations not for gain and welfare organisations ​10 March 2016
​​VAT 419 – Guide for municipalities   ​30 March 2017
VAT 420 – Guide for motor dealers ​​28 September 2016
​​VAT 421 – Guide for short-term insurance 12 December 2016
 
Last Updated: 29/06/2018 9:21 AM     print this page
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