ZA Value-added tax (VAT) Rates South Africa — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
14% 0% Rand (ZAR)

South Africa's general VAT rate is 14%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Commissioner for the South African Revenue Service (SARS) (http://www.sars.gov.za) in Pretoria.

South Africa completely exempts from VAT on basic foodstuffs such as bread, educational goods and services, and rent paid on a private residence.

South Africa's consumption tax is called the Value-added tax (VAT), which was introduced in September 1991.

European Union (EU) Member State

No

Member of the Southern African Customs Union

Yes


South Africa VAT rates for 2017

Standard
14%
Other
Zero-rated and exempt

South Africa VAT number format

Businesses in South Africa that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Commissioner for the South African Revenue Service (SARS), and will follow a certain format. The VAT number format is 4220122222.


South Africa VAT return periods

Businesses in South Africa that are required to collect tax from consumers must file regular tax returns with the Commissioner for the South African Revenue Service (SARS) in Pretoria. South Africa's VAT return periods are:

Monthly
Annual taxable supplies in excess of ZAR30 million
Bimonthly
Annual taxable supplies of less than ZAR30 million, determined by the commissioner
Six-monthly or annually
Annual taxable supplies of less than ZAR1.5 million by farmers, farming enterprises, nonprofit associations (special cases)

South Africa Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in South Africa are required to start collecting and remitting tax.

Registration
Annual taxable supplies of more than ZAR1 million

Foreign suppliers of electronic services to South African residents exceeding ZAR50,000


Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In South Africa, taxation of a non-established business is: Yes (in limited circumstances)


South Africa VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the South Africa VAT refund program, more info can be obtained from the Commissioner for the South African Revenue Service (SARS).


ZA Value-added tax (VAT) Rates South Africa Tax Sources & Citations

  • EN: South Africa Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of South Africa's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the South Africa tax information on this page is incorrect or out of date.
Citations:
  1. South Africa Commissioner for the South African Revenue Service (SARS) (http://www.sars.gov.za)
  2. Ernst & Young global VAT tax study, South Africa (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/za-south-africa