Vatrefundagency

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

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How to Claim Your VAT Refund

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

General Required Documents

  • Exit Border Stamp – Photo of exit stamp, stamped the date the claimant exited South Africa.
  • Passport Entry Stamp – Photo of entry stamp in the claimant's passport, stamped the date they entered South Africa.
  • Issued VAT255 or Postal Application – Signed VAT255 or signed postal application form if claiming by post.
  • Passport Copy – Clear photo of claimant’s passport (including pages showing name, passport number, and country of residence).
  • Proof of Payment – Payment slip, bank statement, or cash receipt for invoices above R10,000.
  • Customs Official Release Documentation (TRD 1_SAD 500_CND 2) – Photo of custom stamp, stamped on the invoice(s).

Claim by Individuals

Same as General Required Documents.

Claim by Companies

Companies must submit the following additional documents:

  • Authorized Person's Passport Copy – Clear photo of the authorized person’s passport.
  • Trading License or Registration Document – Photo of the company’s trading license or registration document showing the company’s details.
  • Letter of Authorization – Photo of a letter of authorization written by the company, granting permission to the authorized person to collect the goods on behalf of the company.

Registrable Goods

To claim VAT refund for Registrable Goods, please provide the following additional document:

  • Vehicle Registration Paper – For new cars, upload the registration paper (both South African and the export country’s registration paper) of the vehicle.

Second-hand Goods

Along with the general required documents, second-hand goods claims require:

  • Second-hand Vehicle Registration Paper – For second-hand cars, provide the registration paper (both South African and the export country’s registration paper) of the vehicle.

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.

Tourist with SA Passport

Tourists claiming VAT refund must provide the following additional document:

  • Proof of Permanent Residence in Export Country – Utility bill, contract with landlord in the export country, or any other residential proof.

Foreign Diplomat

Foreign Diplomats claiming VAT refund must provide the following additional document:

  • Letter Stating Qualifying Purchaser is Departing Permanently – A letter confirming that the qualifying purchaser is permanently departing from the Republic.

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.