What is VAT?

Currently set at 14%, Value Added Tax (VAT) is included in the price of most goods and services. Foreign visitors are not excempt for paying VAT on purchased goods. They may, however, claim back VAT paid on items taken out of the country when the total valued exceeds R250. The refund may be claimed at the airport of departure, at various harbors and at customs offices.

Non-residents on a temporary visit to South Africa are eligible to claim a VAT refund.

Simply identify yourself as a tourist to shop assistants, and request a Tax Invoice or an Export Tax Invoice (also known as a VAT 263 Certificate), for the goods you have purchased. A Tax Invoice must contain all the following information:

The amount of VAT charged, or a statement that VAT is included in the total cost of the goods.

Note: An Export Tax will not include the seller's name, address or VAT registration number.

Inspection: Be sure to have your purchases readily available for inspection on your departure from South Africa. NO INSPECTION, NO REFUND!

You need an original tax invoice reflecting the seller's name, address VAT registration number, invoice number, your name and full postal address, a complete description of the item/s purchased, the cost of the item/s in Rand with the VAT reflected separately or the cost including VAT with a statement that the price includes VAT.

NOTE: Carbon copies, photostat copies or facsimiles of the original tax invoices are not acceptable. You must insist on the correct documentation when purchasing an item.

You need to complete a VAT refund control sheet (VAT 255) which is obtainable at the international airports, harbours, certain endorse, the offices of the Receivers of Revenue and the offices of the VAT Refund Administration.

You must hold a foreign passport reflecting your country of residence/citizenship as other than South Africa.

When departing from South Africa, you must present the above documentation, together with all the items on which a VAT refund is claimed, at the VAT Refund Administration or Custom Office, as the case may be.

NOTE: It is essential that all the items on which VAT Refund is claimed, are presented for examination. If you cannot display the items and documents, you will not obtain a VAT Refund.

If you were unable to comply with the VAT procedure as stated above, the VAT Refund Administration is prepared to consider your claim, if you submit the following documentation to them:

Send the above to the following address:
(remember to keep copies for your own records) to the

VAT REFUND ENQUIRIES
P O BOX 107
Johannesburg International Airport Post Office
South Africa
1627

Telephone : 011 27 11 390-2970
Facsimile : 011 27 11 390-2787
E-mail : info@taxrefund.co.za

Other contact details for VAT refund:
VAT Refund Administrator Pty Ltd
Tel : 27 12 3941117
Fax : 27 12 3941430

INSPECTION, CLAIMS AND PAYOUT PROCEDURES
Departure Point	Inspection	Claims	Payout
Johannesburg International Airport Cape Town International Airport Durban International Airport	Produce goods prior to check-in at the VAT Inspection of Customs Counter clearly sign-posted in the Departure Hall. Hand luggage may be inspected at the VAT Refund Office after immigration.	At VAT Refund Office	Checks issued may be cashed for foreign currency at airport banking facilities.
Beit Bridge Border Post (Zimbabwe) Lebombo Border Post (Mozambique)	Produce goods for inspection to the VAT Refund Officer at the departure point.	At VAT Refund Office	Checks may be cashed for foreign currency at branches of Volkskas bank in Messina (Beit Bridge) or Komatipoort (Lebombo).
Cape Town Harbor Port Elizabeth Harbor East London Harbor Lanseria Airport Richard's Bay Harbor Durban Harbor	Present goods for inspection at Customs and request a Customs official to endorse the Tax Invoice.	The endorsed tax invoice, copy of tourists' passport and postal address should be mailed to: VAT Refund Administrator P.O. Box 107 Johannesburg International Airport Office 1627.	Postal VAT refund claims will be paid by bank draft and posted to the tourist's country of residence in the currency of that country.