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was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn.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

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

​25 July 2018
​VAT 403 – Vendors and Employers: Trade Classification Guide​March 2009
​VAT 404 – Guide for Vendors                                                                              
​12 December 2019
​​VAT 409 – Guide for Fixed Property and Construction                                                 New!​11 December 2020
​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 Insurance12 December 2016
VAT Reference Guide for Foreign Donor Funded Projects                                           14 April 2020​​

VAT Rulings Process Reference Guide (Issue 2)                                               


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)

​9 April 2020
VAT Section 72 Decisions Process Reference Guide                                                  New!​6 April 2021​​

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