Vatrefundagency

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

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.

Required Documents Checklist

The following documents are required for all VAT refund claims:

  • LRA Refund Form – Complete and submit the official refund form.
  • Valid SA Tax Invoice Endorsed by LRA Customs – Ensure all tax invoices are properly endorsed by LRA customs.
  • Copy of Claimant's Passport – Provide a copy of the claimant's passport or a declaration by the LRA verifying the passport.
  • Proof of Payment – Required if the total purchase amount is more than R10,000 inclusive of VAT.

Claim by Individuals

In addition to the required documents checklist, individuals must provide:

  • No additional documents required.

Claim by Companies

In addition to the required documents checklist, companies should provide:

  • LRA Refund Envelope – Use the official refund envelope provided by LRA.
  • Trading License or LRA Tax Certificate – Provide a trading license, LRA tax certificate (for businesses), or any other document acceptable to SARS.
  • Export and Import Clearance Documents Acceptable to SARS:
    • First page of the SARS customs declaration reflecting the LRN and MRN, including the SAD500 and Voucher of Correction if amendments are needed.
    • Proof of LRA import documentation endorsed by LRA customs.
    • Copy of the air waybill endorsed with the shipped on board details, if the export took place via air.

Registrable Goods

In addition to the required documents checklist, to claim VAT refund for registrable goods, please provide:

  • LRA Refund Envelope or Copy of the LRA VAT 11 Form – Use the official refund envelope or submit a copy of the LRA VAT 11 form.
  • Valid South African Tax Invoice – Ensure the tax invoice is valid and endorsed as required.
  • Copy of Claimant's Passport – If the claimant holds a South African passport, a copy of the LRA VAT 11 form is also required.
  • Manufacturer’s Certificate – Provide the manufacturer’s certificate for the goods.
  • Customs Documents – Indicate that the goods have been inspected, including the SAD500 and Voucher of Correction if amendments are needed.
  • Trading License or LRA Tax Certificate (If Claimant is a Company) – Provide the trading license, LRA tax certificate, or any other document acceptable to SARS.

Second-hand Goods

Along with the required documents checklist, for second-hand goods, please provide:

  • Copy of South African Police Service Clearance Certificate (SARPCO) – Submit a copy of the SARPCO.
  • Copy of the South African Vehicle Registration Certificate – Provide a copy of the vehicle's registration certificate.

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.

VOC (Voucher of Correction)

A Voucher of Correction (VOC) is required if any details on the SAD500 are incorrectly stated (e.g., Exporter as vendor, invoice details, amounts, etc.). The VOC ensures that all necessary corrections are officially documented and accepted by the relevant authorities.

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.