Eswatini - Vatrefundagency

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How to Claim Your VAT Refund

Follow the steps below to successfully claim your VAT refund through the VAT Refund Agency. Please ensure all documents are legible and certified by a Commissioner of Oaths where indicated.

Please be advised that any VAT total calculation under R500 may not be sufficient for a VAT refund. This is due to the potential accumulation of administrative and banking fees from both your home country and South Africa, which could result in an insufficient amount for the refund. more info

Required Documents Checklist

The following documents are required for all VAT refund claims:

Valid South African Tax Invoices Endorsed by Eswatini Revenue Authority – Ensure all tax invoices are properly endorsed.
Proof of Payment – Required if an invoice is in excess of R10,000 inclusive of VAT.

Claim by Individuals

In addition to the required documents checklist, individuals must provide:

SRA Refund Forms – Applicable for non-commercial exports of goods from South Africa.

Claim by Companies

In addition to the required documents checklist, companies should provide:

SRA Refund Envelope – Applies to commercial exports of goods from South Africa.
Proof of Authorised Release by SARS Customs – Required for tax invoices exceeding R5,000 inclusive of VAT. This includes the SAD500 and, in the case of amendments, the Voucher of Correction.
Declaration Form from Asycuda – Generated by Eswatini Revenue Authority’s system.

Registrable Goods (New Vehicles)

In addition to the required documents checklist, to claim VAT refund for registrable goods, please provide:

Proof of Authorised Release by SARS – Documentation showing authorised release.
SRA VAT Refund Envelope or Form – Choose either the envelope or the form as applicable.
Proof of Registration in Eswatini – Documentation proving vehicle registration.
Copy of Passport – Either the passport of the owner in Eswatini or the South African passport holder along with the SRA vehicle certificate.
Manufacturer’s Certificate – If applicable, for a new vehicle.

Second-hand Goods

In addition to the required documents checklist, for second-hand goods, please provide:

SRA Refund Envelope or Form – Choose either the envelope or the form as applicable.
Proof of Registration in Eswatini – Required in the case of second-hand vehicles.

Second Hand Goods VAT Calculations

Please note that for second-hand goods, the entire VAT amount paid on the goods will not necessarily be refunded to the claimant.

Notional Input Tax is calculated on Second Hand Goods and the Calculation includes three distinct categories:

1. Notional:
Example: If the VAT total paid by the claimant is R15,000.00 and the VAT total paid by the vendor is R10,000.00, the difference of R5,000.00 will be payable to the claimant (Ref Sum).
Greater:
Example: If the VAT total paid by the claimant is R10,000.00 and the VAT total paid by the vendor is R15,000.00, the difference of -R5,000.00 results in a net VAT loss, meaning no payment will be made to the claimant (i.e., the item was sold for less than the VAT paid).
Set Equal:
Example: If the VAT total paid by both the claimant and the vendor is R15,000.00, the calculation results in a difference of R0.00, meaning no payment will be made to the claimant, as the VAT amounts are equal.

The South African Revenue Service (SARS) will work directly with the vendor to determine the applicable VAT amounts for second-hand goods. To facilitate these calculations, SARS will issue a VAT264 form.

Please note that the Vendor Refund Agency (VRA) cannot provide any assurance regarding the refund of VAT amounts paid by the claimant.

VOC (Voucher of Correction)

A VOC is required if any details on the SAD500 are incorrectly stated (e.g., Exporter as vendor, invoice details, amounts, etc.).

Note: All copies must be certified by a Commissioner of Oaths where indicated.

Need Assistance?

If you have any questions or need help with your claim, please contact us.

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