When submitting a VAT refund application in respect of registerable goods (including an aircraft, ship or other vessel, motor vehicle, motorcycle or other vehicle, caravan or trailer in respect of which any form of registration is required under any law in force in South Africa)  in addition to the standard documents required for a VAT refund you are required to submit:

A certified copy of the registration certificate of the registerable item confirming that the item has been registered in the export country. (The document must be certified by a Commissioner of Oaths to be a true copy of the original document.) Documentary proof that the goods were declared for Customs purposes in the export country. A copy of the RSA Bill of Export (SAD500) and CN1 or CN2 form as the case may be.

In terms of the Value Added Tax Act, 1991, a RSA VAT registered vendor who purchases goods for his enterprise from a person who is not registered as a vendor (e.g. a private person) is entitled to claim a notional input tax deduction equal to the tax fraction i.e. 14% of the purchase price.

As a consequence a special valuation rule is applicable to second hand goods that are exported. The effect of this rule is that the VAT to be refunded to a qualifying purchaser in the case of second hand goods is equal to the amount of VAT charged by the vendor LESS the amount of notional input tax claimed by the vendor on the item sold. Therefore if R100.00 VAT was paid by the qualifying purchaser on the item and the RSA vendor had claimed a notional input tax of R50.00, the amount of the refund will be based on R50.00.