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VAT REFUNDS FOR
VISITORS TO SA
As a visitor to South
Africa, you can spend as little as R 250.00 on goods intended for export, and
claim a VAT refund.
- Who can claim?
Non-residents on a temporary visit
to South Africa are eligible to claim a VAT refund in respect
movable goods exported
through a designated point of departure within 90 days from the date of
purchase.
- Procedure for claiming VAT
Produce goods prior to check-in at the VAT Goods Inspection Desk or at the
Customs Counter. These desks are clearly signposted in the Departure hall.
Hand luggage may be inspected at the VAT Refund Office situated after
immigration control. Claims are received at the VAT Refund Office. Rand
cheques issued may be cashed for foreign currency at the airport banking
facility.
Simply identify yourself as a tourist to shop assistants, and request a Tax
Invoice for the goods you have purchased. A valid Tax Invoice must contain all
the following information:
- The words "Tax
Invoice"
- A Tax Invoice
number
- The seller's VAT
Registration number
- Date of Issue of
the Tax Invoice
- The seller's name
and address
- The buyer's name
and address
- A full description
of the goods purchased
- The cost of the
goods in Rand
- The amount of VAT
charged, or a statement that VAT is included in the total cost of the goods
Goods in respect of
which a VAT refund is claimed must be presented for inspection on
departure from South Africa.
- Maximum payment by
cheque will be for an amount of R 3000.00. Claims exceeding this limit or
claims requiring further audit, will be posted.
- Goods consumed in
South Africa or services rendered in the country do not qualify for VAT
refunds.
- Only original Tax
Invoices will be considered for refunds.
- The goods must be
presented for inspection on departure.
- Goods must be
exported within 90 days of the date of purchase and the claim lodged within 3
months from the date of export.
- An administration
fee of 1.5% of the inclusive value of the claim will be deducted, subject to a
minimum of R 10.00 and a maximum of R 250.00.
- Diplomats posted to
South Africa should contact their embassies for details of the applicable
refund scheme.
- Special provisions
apply to antiques, 2nd hand goods and registerable goods.
MORE INFORMATION
CAN BE OBTAINED FROM
The VAT Refund
Administrator
Address: P O Box 107
Johannesburg International Airport
South Africa
1627
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