VAT Connect issue 8 (March 2018)

Since the last issue of VAT Connect (No. 7 – December 2017), various amendments affecting the VAT Act and the administration thereof have been made. For more details on recent amendments, refer to the following documents, amongst others, on the SARS website under “Legal Counsel”:

The response documents relating to the proposed amendments for 2018 which were published by National Treasury and SARS for public comment on 14 July 2017 have also now been published as final. These documents can be found on the “Legal Counsel” page on the SARS website.

The following documents proposing further amendments were also published for public comment by 22 March 2018 as announced during the Minister of Finance's Budget Speech on 21 February 2018.

In this issue of VAT Connect, we will focus on alerting the public to the announcement and implications of the increase in the standard rate of VAT from 14% to 15%, as there are only a few days left to get ready for the change. In the next issue if VAT Connect, we will highlight some of the other important amendments.


VAT Connect is an information guide and not a binding general ruling for purposes of the VAT Act. For general enquiries regarding VAT call the SARS Contact Centre on 0800 00 7277. Should there be any aspects relating to VAT on which a specific VAT ruling is required, you may apply for a ruling by completing form VAT301 and sending it together with all the necessary information to SARS by facsimile on +27 86 540 9390 or by e-mail to [email protected]. Refer also to the Quick Reference Guide on VAT Ruling Application Procedure for more details on how to apply for a ruling.


Last Updated: 13/03/2020 1:09 PM     print this page
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