If you are applying for a VAT refund for goods that need to be registered under the laws of South Africa, you will need to provide additional documentation along with the standard VAT refund application. This includes:
[1]
Registration cERTIFICATE
Certified copy of the registration certificate from the country of export, confirming that the item has been registered. The certification must be done by a Commissioner of Oaths to verify the authenticity of the document.
[2]
Tax invoice:
Must have a valid original Tax invoice with a minimum total value of R250 for goods purchased (excluding VAT).
[3]
Tax invoice details:
The Tax invoice should include the vendor’s name and address, the purchaser’s name and address, a description of the goods bought, and indicate that VAT has been charged.
[4]
Documents needed:
You will also need to provide proof that the goods were declared to Customs in the export country, and a copy of the RSA Bill of Export (SAD500) and CN1 or CN2 form, as applicable. These documents are necessary for processing the VAT refund application.
[5]
Export requirements:
The goods must be exported through a designated commercial port or airport in South Africa.