Lesotho - Vatrefundagency

Documentation needed for Lesotho claims?

Follow the steps below to successfully claim your VAT refund through the VAT Refund Agency.

We need the following documents:

LRA Refund form
Valid SA Tax invoice endorsed by LRA customs
Copy of claimants passport or declaration by the LRA that the claimant's passpot has been verified.
Proof of payment (required if the total purchase amount is more than R10,000).

Companies should provide the following documents:

LRA Refund envelope
Valid SA Tax invoice endorsed by LRA customs.
Copy of claimants passport or declaration by the LRA that the claimant's passpot has been verified.
Proof of payment (required if the total purchase amount is more than R10,000).
Trading license, the LRA tax certificate in case of a business or any other document acceptable to SARS.
Export and import clearance documents acceptable to SARS:
- In this case of Customs transactions requiring formal clearance, the first page of the SARS customs declaration reflecting the LRN and MRN. This includes the SAD500 and in the case of amendments, the Voucher of correction.
- Proof of LRA import documentation and endorsed by LRA customs
- If the export took place via air, a copy of the air waybill endorsed with the shipped on board details

To claim VAT refund for registrable goods, please provide:

LRA Refund envelope or a copy of the LRA VAT 11 form
Valid South African tax invoice
Copy of claimants passport and if the claimant has a South African passport, a copy of the LRA VAT 11 form is required.
Manufacturer’s certificate
Proof of payment (required if the total purchase amount is more than R10,000).
Customs documents to indicate that the goods have been inspected. This includes the SAD500 and in the case of amendments, the Voucher of correction.
If the claimant is a company, trading license, the LRA tax certificate in case of a business or any other document acceptable to SARS

Along with the above mentioned documents for individual or company claims, the following is specifically required for second-hand goods:

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.