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 (Issue 3)


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 GuideMarch 2009
26 August  2022
VAT 409 – Guide for Fixed Property and Construction (Issue 7)                                             5 October 2023
VAT 411 – Guide for Entertainment, Accommodation and Catering31 March 2016
VAT 412 – Guide for Share Block Schemes24 March 2016
VAT 413 – Guide for EstatesMarch 2015
VAT 414 – Guide for Associations not for Gain and Welfare Organisations10 March 2016
VAT 419 – Guide for Municipalities30 March 2017
VAT 420 – Guide for Motor Dealers28 September 2016
VAT 421 – Guide for Short-term Insurance12 December 2016
VAT Reference Guide for Foreign Donor Funded Projects (Issue 2)

25 August 2022

VAT Rulings Process Reference Guide (Issue 4)

Examples of VAT Rulings Sanitised Templates:


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)

16 August 2023

VAT Section 72 Decisions Process Reference Guide (Issue 2)

Examples of VAT Rulings Sanitised Templates:

16 August 2023

Table of Contents

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