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was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn.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

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 from 1 April 2018

2 March 2018

VAT Quick Reference Guide for Non-executive Directors (Issue 3)

Note:
This quick reference guide provides information and guidelines regarding the VAT treatment of non-executive directors (NEDs) and should be read in conjunction with:

17 October 2022

VAT 403 – Vendors and Employers: Trade Classification Guide

March 2009

VAT 404 – Guide for Vendors (Issue 14)

26 August 2022

VAT 409 – Guide for Fixed Property and Construction (Issue 7)

5 October 2023
New!

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