O.R. Tambo - Vatrefundagency

Documentation needed for O.R. Tambo claims?

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 in the case of a postal claim.
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 should provide 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 to give permission to the authorized person to collect the goods on behalf of the company.
Vehicle Registration Paper – If it’s a new car, the registration paper (South African and the export country’s registration paper) of the vehicle should be uploaded to registrable goods.

Registrable Goods

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

Vehicle Registration Paper – If it’s a new car, the registration paper (South African and the export country’s registration paper) of the vehicle should be uploaded to registrable goods.

Second-hand Goods

To claim VAT refund for Second-hand Goods, please provide the following additional documents:

Second-hand Vehicle Registration Paper – If it’s a secondhand car, the registration paper (South African and the export country’s registration paper) of the vehicle should be provided.

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

To claim VAT refund as a Tourist with SA Passport, please provide the following additional documents:

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

Foreign Diplomat

To claim VAT refund as a Foreign Diplomat, please provide the following additional documents:

Letter Stating Qualifying Purchaser is Departing Permanently – Letter stating qualifying purchaser is departing from the Republic permanently.

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.

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