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Value-Added Tax Act, 1991 (Act No. 89 of 1991)


Regulations issued in terms of section 74(1) read with paragraph (d) of the definition of "exported" in section 1(1) of the Value Added Tax Act, 1991

VAT Export Regulations

Part One : Procedures for granting of refunds of Tax to qualifying purchasers residing in or conducting business in export countries

1. Introduction


Part One of these regulations applies where movable goods are supplied by a vendor to a qualifying purchaser and the qualifying purchaser is responsible for exporting the goods from the Republic. The vendor is obliged to levy tax at the standard rate on the supply to the qualifying purchaser. The qualifying purchaser is subsequently entitled to a refund of tax from the VRA subject to certain limitations or conditions contained herein.