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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 Rands
- 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
Information: info@taxrefunds.co.za
Website: www.taxrefunds.co.za/
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