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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.
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.
2 March 2018​
​VAT Quick Reference Guide for Non-executive Directors

  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:
​25 July 2018
​VAT 403 – Vendors and Employers: Trade Classification Guide ​March 2009
​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 Insurance 12 December 2016
VAT Reference Guide for Foreign Donor Funded Projects 14 April 2020​​
VAT Rulings Process Reference Guide (Issue 2)

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

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