VAT Export Regulations Amended to Include Deliveries to Terminal Operators

Posted 26 August 2026 Written by Acts Online
Category Tax

Brought to you by SA Legal Academy: National Treasury has released an explanatory memorandum clarifying the regulatory amendments governing indirect exports and the zero-rating of moveable goods under the Value-Added Tax Act, No. 89 of 1991.

Under the amended regulations published in the Government Gazette on 25 August 2026, vendors may now apply the zero rate of VAT where moveable goods intended for export from South Africa are delivered to designated terminal operators as well as port authorities. The amendments take effect retrospectively from 1 April 2026.

Prior to these amendments, vendors electing to zero-rate the export of moveable goods to qualifying purchasers faced practical operational hurdles in complying with prescribed procedural requirements, as delivery to terminal operators was not expressly catered for within the regulatory framework for indirect exports.

The updated rules are intended to address these administrative constraints by aligning the regulatory procedures with commercial port logistics and supply chain operations, ensuring qualifying export transactions can properly access zero-rating provisions upon valid delivery to authorised terminal operators.

What this means for you, your business, or your clients

  • For yourself: Tax practitioners and indirect tax advisors must update their reference procedures and client advisory notes regarding documentary compliance for VAT zero-rated export supplies.
  • For your business: Accounting practices and corporate tax departments must review internal billing systems and export documentation workflows to ensure deliveries to terminal operators are correctly flagged and supported by the requisite export documentation.
  • For your clients: Exporters delivering moveable goods to terminal operators or port authorities can now apply zero-rating directly, provided they maintain complete documentary proof of delivery and subsequent export in compliance with the amended regulations.

Originally published at https://legalacademy.co.za/news/read/vat-national-treasury-unpacks-significance-of-export-related-regulatory-amendments

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