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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

2. Responsibilities of the vendor


(1) The vendor must levy tax at the standard rate on the supply of movable goods to a qualifying purchaser.


(2) The vendor must issue a tax invoice to the qualifying purchaser and should advise the qualifying purchaser of the entitlement to a refund of the tax from the VRA.


(3) The vendor supplying second-hand goods on which input tax as contemplated in paragraph (b) of the definition of "input tax" in section 1(1) of the Act was deducted by the vendor or any other person who is a connected person in relation to the vendor when the goods were acquired, must ensure that the tax invoice includes the particulars notifying the full and proper description of the secondhand goods.


(4) The vendor has no further responsibility with regard to the refund to be made by the VRA, other than to furnish information to SARS when called upon to do so.