Value Added Tax is charged by purchasing from qualified vendors within South Africa, the current rate is 15% and is paid for the acquisition of goods and services.
You can apply for a refund of the acquisition of goods only and can't apply for acquisition of services i.e. you CAN’T apply for a refund for accommodation, transport and so on. You CAN apply for electronics, jewellery, and so on.
To be considered you need to:
- Be a tourist visiting South Africa and have no citizenship here
- Present the goods you have purchased to the correct officials
- Supply a Tax invoice that includes your details on it
- Attach your receipt as proof of purchase
- Make the claim within a maximum of 90 days from the tax invoice date
- The total value must exceed R250
- To claim you must declare the goods to customs in one of the 43 designated commercial ports (land borders, international airports, harbours, railways – a link with a list will be supplied)
VRA – Vat Refund Administrator has a physical presence only in three international airports
- Cape Town
- King Shaka (Durban)
- OR Tambo (Johannesburg)
If you cross via one of the other 40 ports you will have to apply to the VRA in writing.
If you cross at one of the three international airports where VRA has physical presence and have been found qualified for a refund, you will receive an electronic card and your credit will be loaded to it within a number of weeks.
For further information and contact details kindly follow this link:https://www.sars.gov.za/TaxTypes/VAT/Pages/VAT-Refund-on-Exported-Goods.aspx
Not Legal or Financial Advice. The information provided is not intended to be a substitute for legal or financial advice that can be provided by your own attorney, accountant, and/or financial advisor. Although care has been taken in preparing the information provided to you, we cannot be held responsible for any errors or omissions, and we accept no liability whatsoever for any loss or damage howsoever arising. The law is constantly changing, and therefore it affects each individual and business in different ways. As a result, it is recommended to seek outside counsel relating to your specific circumstances as needed. You are hereby advised to consult with your tax consultant, accountant, or lawyer for any and all questions and concerns you have, may have, or hereafter have, and any and all information presented pertaining to your specific situation. For Educational and Informational Purposes Only. The information provided is for educational and informational purposes only and is made available for your own use.