25. SARS VAT Vendors Guide.pdf

The commissioner needs to approve any refund in

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The Commissioner needs to approve any refund in excess of R3 000. Goods consumed in the Republic cannot be refunded. For further information on VAT refunds please consult Part One of the Export Regulations. Contact details for the VRA’s Head Office are as follows: Postal address The VAT Refund Administrator PO Box 107 OR Tambo (Johannesburg) International Airport South Africa 1627 Physical address Plot 206/1 High Road Pomona, Kempton Park, 1619 E-mail addresses General : [email protected] Botswana : [email protected] Swaziland : [email protected] Namibia : [email protected] Other countries : [email protected] Website : Telephone : + 27 11 979 0055 Facsimile : + 27 11 396 1129 In summary, a qualifying purchaser will be entitled to a VAT refund where all of the following requirements are met: The purchaser must be a qualifying purchaser as defined in the Export Regulations. The goods must be exported within 90 days from the date of the tax invoice subject to certain exceptions. 126 The VAT-inclusive total of all movable goods purchased during a particular visit to the RSA and exported at the end of that visit by the qualifying purchaser must exceed the minimum of R250 per qualifying purchaser. The request for a refund, together with the relevant documentation, must be received by the VRA within 90 days of date of export. The Commissioner may extend the period within which an application for a refund must be submitted to the VRA in certain limited circumstances. The various circumstances under which the 126 See Part Three, regulation 15 of the Export Regulations for the exceptions. 99
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VAT 404 – Guide for Vendors Chapter 12 Commissioner will extend the period for submission of a refund application are set out in the Export Regulations. The goods must be exported through one of the 43 designated commercial ports by the qualifying purchaser or the qualifying purchaser’s cartage contractor or duly authorised agent. The qualifying purchaser must obtain the relevant documentary proof as described in Part One of the Export Regulations in order to prove that the movable goods were exported by road, sea, air or rail within the required 90 days. 127 Part Two – Section A This Part of the Export Regulations provides for a supplier to elect to supply movable goods to a qualifying purchaser at the zero-rate where the goods are initially delivered to a harbour, an airport, or are supplied by means of a pipeline or electrical transmission line in the RSA before being exported. A supplier who elects to apply the zero-rate as provided for in Part Two – Section A of the Export Regulations must obtain the relevant documentary proof as contemplated in the said Part to substantiate the application of the zero rate.
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