Vatrefundagency

Support Line: Monday - Friday / 07:00-16:00 (GMT+2)

Support Line: Monday - Friday / 07:00-16:00 (GMT+2)

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Who can claim?

The qualifying purchaser

In order to be eligible for a VAT refund in South Africa, the individual must be a:

  • Non-resident
  • Tourist
  • Foreign enterprise
  • Foreign diplomat
  • An international organisation established in terms of a Constitutive Act.
  • Organisation which is like an association not for gain or a welfare organisation

Tax Invoice Example

Qualifying Purchaser

A NON - RESIDENT

A natural person who is not a South African passport holder, who is not in South Africa at the time of the supply, who is a permanent resident of an export country and who orders movable goods from South Africa and has such goods exported on his/her behalf by his/her cartage contractor (a person whose activities include the transportation of goods and includes couriers and freight forwarders).

A TOURIST

A person who is not a South African passport holder, who travels to South Africa on a non-resident travel document and exports movable goods from South Africa in accordance with the provisions of the Scheme and is a permanent resident of an export country who is on a temporary visit to South Africa; or who is South African passport holder who is a permanent resident of an export country, residing in that export country at the time of the purchase.

A FOREIGN ENTERPRISE

An enterprise or business which is carried on continuously or regularly by any person (including South African passport holders) in an export country in the course or furtherance of which goods and services are supplied to any other person for a consideration and who is exporting the movable goods in accordance with the Scheme.

A FOREIGN DIPLOMAT

Where a diplomat who was stationed in South Africa is departing from South Africa permanently upon conclusion of his/her term of duty and who is exporting the movable goods in accordance with the Scheme.

INTERNATIONAL ORGANISATION

An 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 socio-economic development or any similar purpose and who is exporting the movable goods in accordance with the Scheme.

ORGANISATION WHICH IS LIKE AN ASSOCIATION NOT FOR GAIN OR WELFARE ORGANISATION

An Organisation which is like an association not for gain or a 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 and who is exporting the movable goods in accordance with the Scheme.

Sanctioned Countries

Please take note that due to financial sanctions, claimants from the following countries may not claim for a VAT Refund

  • Afghanistan – AF
  • Central African Republic – CF
  • Cote D Ivoire (Ivory Coast) – CI
  • Congo – CG
  • Eritrea – ER
  • Iraq – IQ
  • Iran – IR
  • Liberia – LR
  • Lebanon – LB
  • Libya – LY
  • Myanmar – MM
  • North Korea – KP
  • Panama – PA
  • Republic of Guinea – GN
  • Republic of Guinea-Bissau – GW
  • Russia – R
  • Sudan – SD
  • Somalia – SO
  • Syria – Sy
  • South Sudan – SS
  • Ukraine – UA
  • Yemen – YE