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.
Same as General Required Documents.
Companies must submit the following additional documents:
To claim VAT refund for Registrable Goods, please provide the following additional document:
Along with the general required documents, second-hand goods claims require:
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:
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).
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).
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.
Tourists claiming VAT refund must provide the following additional document:
Foreign Diplomats claiming VAT refund must provide the following additional document:
Note: All copies must be certified by a Commissioner of Oaths where indicated.
If you have any questions or need help with your claim, please contact us.