What is a VAT refund?
Who may claim a VAT refund?
- foreign diplomat;
- foreign enterprise;
- non-resident of the Republic;
- any –
- international organisation established in terms of a Constitutive Act, a constitution or a charter for the purposes of promoting peace and security, human and people’s rights and political and social-economic development or any similar purpose; or
- o organisation which is similar to an association not for gain or welfare organisation which is registered as such in that export country
- and established in an export country and not conducting any activity in the Republic; or
- for purposes of Part Two – Section A, a person who is not a resident of the Republic who acquires goods from a vendor in the Republic with the sole purpose of selling those goods to another person who is not a resident of the Republic.
How do I claim a VAT refund?
When will a VAT refund be considered?
- The purchaser must be a qualifying purchaser.
- The goods must be exported within 90 days from the date of the tax invoice subject to certain exceptions.
- The VAT inclusive total of all movable goods purchased during a particular visit to the RSA and exported at the end of that visit by the qualifying purchaser must exceed the minimum of R250 per qualifying purchaser.
- The request for a refund, together with the relevant documentation, must be received by the VRA within 90 days of date of export.
- The goods must be exported through one of the 43 designated commercial ports by the qualifying purchaser or the qualifying purchaser’s cartage contractor.
- The qualifying purchaser must submit all the relevant original documentary proof as contemplated in Part One of the Export Regulations in order to prove that the movable goods were exported by road, sea, air or rail.
|Land Border Posts|
King Shaka (Durban)
OR Tambo (Johannesburg)
How do I contact the VRA?
- See the VAT 404 Guide for Vendors (Chapter 12 – Exports and Imports)
- See the VAT 420 Guide for Motor Dealers (Chapter 5 – Direct and Indirect Exports)
- Call the SARS Contact Centre on 0800 00 7277 or +27 11 602 2093
- Visit your nearest SARS branch or request a virtual meeting, remember to make a booking first.
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