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).