Complete claimant information

A single source for all VAT refund requirements.

This hub consolidates the claimant-facing information spread across the live VRA website. Test, signing, upload, duplicate and internal transaction pages are intentionally excluded.

Who can claim Goods and specialist claims Invoice rules Documents Submission methods Deadlines Older claims Payment and banking

Eligibility

Who may qualify

The mechanism concerns VAT paid on qualifying movable goods—not a general refund of services. The VAT-inclusive total of qualifying goods must exceed R250 per qualifying purchaser.

Tourists and non-residents

Foreign visitors exporting qualifying movable goods at the end of a visit.

Foreign enterprises

Companies registered in foreign countries are eligible for VAT refunds. Documents are required to verify the company’s registration in the foreign country.

Foreign diplomats

Permanent-departure and diplomatic-status evidence may be required.

International and welfare organisations

Eligibility depends on the applicable qualifying-purchaser definition and supporting evidence.

South African passport holders living abroad

Proof of permanent residence and proof that the person currently resides in the export country are required.

Cartage-contractor exports

Courier, freight-forwarder or road-export documents and proof of receipt abroad may be required.

Important distinction

Payment restrictions or enhanced bank checks for particular countries do not necessarily determine statutory purchaser eligibility. These lists change and must be checked live.

Goods and claim types

Documentation for specialised purchases

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.

Registrable goods and vehicles

South African and export-country registration documents are required. A manufacturer’s certificate for new vehicles must be supplied.

Goods exported by a third party

Customs documentation and the driver’s passport must be submitted. The DA185.D form must be supplied to SARS.

Wildlife trophies

A dedicated checklist and current permit requirements apply.

Consumable goods

Acceptance of consumable goods will depend on the invoice and export date.

Digital invoices

Print the vendor-issued invoice, obtain the required Customs endorsement and retain the originating vendor email.

View vehicle-document example View company-document example

View official VRA documentation requirements ↗

Tax invoices

What a valid invoice should show

Core invoice details

Invoice number and date
Supplier name, address and VAT registration number
Clear description of the goods
VAT charged
Purchaser details where required

Value-related checks

Aggregate qualifying VAT-inclusive goods value must exceed R250
If the invoice exceeds R5,000 including VAT, ensure that your name and address are clearly indicated on the invoice.
For an invoice over R10,000, keep printed proof of payment
An external rubber stamp may not repair a non-compliant invoice

Open visual tax-invoice example Open proof-of-payment example

View the official invoice requirements and checklist ↗

Claim documents

Complete claim pack

Original valid tax invoices
Passport or accepted travel document
Entry and exit evidence where applicable
Original proof of export by road, sea, air or rail
Customs endorsements and release documents
Proof of payment where required

Signed VAT255 or postal application where applicable
Business registration and authority letter for companies
Transport, driver, manifest and contractor evidence where applicable
Vehicle or registrable-goods records
Diplomatic permanent-departure evidence
Legible English documents or approved translations

Passport example Export-evidence example Company pack example Postal pack example

Certification and translation requirements vary by route. Confirm the exact checklist before travelling.

Submission

In person, written/postal and online

In person

The current Start Claim page identifies O.R. Tambo, Cape Town and King Shaka international airports for in-person claims. Keep goods accessible and complete the required inspection and endorsement sequence.

Written or postal

Used for a designated port where a VRA agent is not present or when goods are exported by a cartage contractor. Obtain Customs export evidence, submit the applicable forms and original tax invoices by registered post, courier or an available VRA dropbox, and keep copies and proof of delivery.

Online intake

Online claim commencement is available through VRA’s official registration website ↗. Complete any required inspection and follow the applicable original-document instructions.

Choose how to start your claim

This stays on the new VRA website and explains every available route before you proceed.

Time limits

The two 90-day clocks are different

Export deadline

Export qualifying goods within 90 days of each tax-invoice date, subject to applicable exceptions.

Claim-receipt deadline

VRA must receive the claim and relevant documents within 90 days after export.

Route-specific deadlines

Special processes can have shorter operational time limits. For example, a Voucher of Correction must be issued within five working days.

Do not wait until day 90

“Received” is not the same as posted or uploaded. Allow time for delivery, missing-item checks and corrections. Each invoice has its own export-by date.

Common problems

What may delay, query or prevent a claim

Claim or documents received after the deadline

Goods exported too late or unavailable for inspection

Missing original or valid tax invoice

Invoice missing required purchaser, vendor, goods or VAT details

Externally stamped “Tax invoice” wording that does not correct the issued invoice

Missing printed proof of payment for an invoice over R10,000

Missing passport, entry/exit or Customs export evidence

Wrong submission route or missing postal forms/certification

Missing company authority, transport or registration records

Incorrect, unsupported or changed banking details

Payment-country compliance or enhanced due-diligence checks

Correcting a document does not guarantee approval or payment. The outcome remains subject to verification.

Current and previous administration

Claims lodged before 1 April 2023 follow a separate legacy route.

Claims lodged before 1 April 2023 must be escalated to the previous refund administrator. When following up, reference the original claim date and reference number. Do not create a duplicate new claim solely to change administrator.

Why this matters

A legacy claim may not appear in the current operational portal. The support response should identify the responsible entity, the correct contact route and the next action without asking you to expose sensitive information publicly.

Get legacy-claim guidance

Other public information

Policies and official services

Terms and conditions

Use of VRA services remains subject to eligibility, documentary, inspection, export, verification and legal requirements. Guidance does not guarantee approval, refund value, processing time or payment.

Privacy

Personal information should be collected only for a stated purpose, protected appropriately and shared through approved secure channels. Do not send full banking, passport or card details through public messages.

Careers and organisation

Employment and organisational enquiries should be directed to the official support contact so they can be routed to the responsible team.

Vendor registration

South African vendors needing registration or invoice guidance should contact VRA support and clearly identify the business and request type.

VAT refund and payment guidance →Official documentation requirements ↗Contact channels →Complete claimant FAQs →