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VAT News

Are You Confident That You Will Survive a SARS VAT...

16 February 2026
VAT

A practical look at preparing for a SARS VAT audit, avoiding common pitfalls, and managing disputes...

VAT Apportionment in South Africa: A Practitioner'...

21 January 2026
VAT

A comprehensive overview of the standard turnover-based method, exclusions, and adjustments under Bi...

Apportionment – A new dawn

11 December 2025
VAT

This article outlines the key changes in VAT BGR 16 (Issue 3), including updated apportionment rules...

VAT Apportionment: Revised ruling

29 September 2025
VAT

VAT vendors can only claim input tax for taxable use. BGR16 sets the default ratio (updated from Jan...

Cross-Border Supply of Internet Services: VAT Anal...

16 July 2025
VAT

An overview of the VAT treatment of internet access services supplied to non-residents, focusing on...

Are Auction Houses Allowed to Charge VAT on SUVs?

04 July 2025
VAT

A brief analysis of whether VAT may legally be charged on SUV sales by auction houses in South Afric...

VAT Deregistration Due to Division Amalgamation

13 May 2025
VAT

The question seeks guidance on the VAT deregistration process following the amalgamation of two divi...

Living in Legoland: The Case for Structured VAT Ex...

29 May 2025
VAT

A brief look at why structured policies are essential for VAT export compliance in a complex trade e...

VAT Registration for Visa Application Agent

02 April 2025
VAT

An overview of VAT registration requirements for agents assisting with visa applications, focusing o...

Taxpayers have rights

22 April 2025
VAT

This article highlights taxpayers' constitutional right to object and appeal against SARS assessment...

Evolving VAT Compliance – Do We Really Know What W...

13 March 2025
VAT

VAT compliance has evolved, and outdated practices can lead to costly mistakes. This article explore...

Do We Know What SARS Knows?

15 January 2025
VAT

SARS’ systems are becoming increasingly integrated and sophisticated.

Do We Know What SARS Knows?

03 December 2024
VAT

SARS’ systems are becoming increasingly integrated and sophisticated. Anybody that still thinks with...

VAT Agency and Principals

29 November 2024
VAT

The terms “agent” and “agency” are not defined in the Value Added Tax Act 89 of 1991 (VAT Act).

VAT: Prepaid Vouchers - BGR 72

18 July 2024
VAT

SARS issued BGR 72 on 21 May 2024 to set the particulars that are acceptable in a credit note that t...

Bashing Your Head Against the Wall

20 June 2024
VAT

Objecting to an assessment issued by SARS often feels like bashing your head against a brick wall. B...

Binding General Ruling (VAT) 64 Issue 2

27 May 2024
VAT

Temporary Application of New Dwellings for Exempt Supplies Simultaneously held by Developers for Tax...

Output VAT

07 May 2024
VAT

What are the VAT implications for the client in terms of the insurance settlement?

Exploring Compliance: Understanding Customs and VA...

22 April 2024
VAT

Whether we like it or not, tax compliance has become the main focus of SARS. SARS treats non-complia...

VAT Exit Charge

27 March 2024
VAT

When ceasing VAT registration, include assets with unclaimed VAT on the VAT123e form despite the law...

VAT Apportionment: Revised Ruling

20 March 2024
VAT

Binding General Ruling 16 prescribes the default ratio that vendors must use for input tax apportion...

VAT: New and Improved Standard Turnover-Based Appo...

01 March 2024
VAT

We explore the amendments to this new version of the BGR 16 and what it means for you in more detail...

VAT Agency and Principals

06 February 2024
VAT

Court allows zero VAT on commissions to foreign tour operators, emphasizing confidentiality of commi...

Non-Executive Directors and the Matter of VAT

23 January 2024
VAT

The CJEU ruled that non-executive directors are not taxable persons for VAT, sparking a debate on wh...

SARS needs the money in your pocket …

06 December 2023
VAT

SARS is short on revenue and the picture is looking bleaker by the minute. Like a desperate cat maki...

[FAQ] VAT On Commercial Accommodation

28 July 2023
VAT

[FAQ] VAT On Commercial Accommodation

Safe VAT?

08 May 2023
VAT

Safe VAT?

[FAQ] VAT output on payments received by medical p...

22 March 2023
VAT

VAT output on payments received by medical practitioners/practices from Medical Aids

Binding General Ruling 62 – Value-added tax implic...

14 December 2022
VAT

Binding General Ruling 62 – Value-added tax implications of securities lending arrangements

The VAT treatment of prepaid airtime vouchers rema...

15 November 2022
VAT

The VAT treatment of prepaid airtime vouchers remains unanswered

VAT on the sale of mixed-use and partially tenante...

19 October 2022
VAT

VAT on the sale of mixed-use and partially tenanted buildings as going concerns: A recap

Completion of VAT Return (VAT 201) for SMMEs

28 September 2022
VAT

Completion of VAT Return (VAT 201) for SMMEs

Rennies Travel – Paving the way to old horizons?

21 June 2022
VAT

Rennies Travel – Paving the way to old horizons?

The VAT treatment of Prepaid Vouchers

22 September 2021
VAT

The High Court in Johannesburg recently handed down judgment in a dispute between MTN Telephone Netw...

[FAQ] VAT registration and output tax after a tend...

20 July 2021
VAT

A taxpayer was awarded a tender. The taxpayer registered for VAT in March 2021. At the time of regis...

[FAQ] Input tax on the acquisition of courtesy mot...

10 June 2021
VAT

A taxpayer operates an auto body repair shop. He purchased vehicles under lease agreements. Is there...

[FAQ] Input tax on capital equipment acquired befo...

04 June 2021
VAT

A company registered in 2016 and bought capital equipment. The equipment was fully written-off for i...

[FAQ] VAT on fuel charged by a logistics company

28 May 2021
VAT

Can a logistics company split its charges to customers on its tax invoices into two different compon...

[FAQ] The tax implication of money received to pre...

11 May 2021
VAT

The company started an initiative whereby they prepare meals and distribute it to people in need. Th...

[FAQ] VAT on the export of second-hand goods

07 May 2021
VAT

Can second-hand goods be exported at zero-rate of VAT?

[FAQ] Electronic services supplied to non-resident...

30 April 2021
VAT

A South African VAT vendor supplies online advertising, advertising space via Google and Facebook an...

Wenco International Mining Systems Ltd and Another...

23 March 2021
VAT

Value-added tax; sections 1(1), and section 11(2)(k) and (o); whether VAT Ruling issued by Commissio...

[FAQ] VAT registration of a Homeowners Association

04 March 2021
VAT

Is a Homeowners Association (“HOA”) obliged to register as a VAT vendor if it sells electricity to i...

Medtronic International Trading S.A.R.L vs CSARS

24 February 2021
VAT

Value Added Tax: Whether the provisions of the voluntary disclosure agreement prohibit a request for...

Another VAT Hurdle

08 February 2021
VAT

On 18 December 2020, the Supreme Court of Appeal (‘SCA’) handed down its judgment in the matter of C...

[FAQ] The VAT implications for multiple enterprise...

19 January 2021
VAT

A taxpayer recently started a business of delivering fast food. He also owns trailers which he rents...

Rappa Resources (Pty) Ltd v CSARS (20/18875)

14 January 2021
VAT

The applicant is seeking an order instructing SARS to pay VAT refunds in full or, in the alternative...

[FAQ] VAT invoice requirements for online sales co...

04 December 2020
VAT

A customer purchases an item from a retailer via an online platform. The platform service provider c...

[FAQ] Delayed VAT registration and understatement...

19 November 2020
VAT

A company’s turnover exceeded R1 million for the past 3 financial years but was never registered for...

[FAQ] The VAT treatment of commission earned in th...

18 November 2020
VAT

An insurance broker, who does life cover and retirement plans, earns commission exceeding R1million...

[FAQ] Basis of registration as a VAT vendor

28 October 2020
VAT

A taxpayer is experiencing long delays in receiving payment from clients, especially government depa...

Materiality in VAT disputes

07 September 2020
VAT

The Tax Court in Johannesburg recently handed down judgment in a dispute between a vendor and SARS i...

VAT CASE 1626 – Reimagining the supply of financia...

09 July 2020
VAT

On 3 March 2020, the Tax Court handed down its judgment in the matter of ABC (Pty) Ltd v CSARS (VAT...

[FAQ] The VAT implications of paying salaries on b...

29 May 2020
VAT

Company A paid salaries on behalf of Company B as a result of financial difficulties caused by the C...

VAT exemption and Customs Duty rebate on importati...

08 April 2020
VAT

SARS has changed the definition of `essential goods’ as per the Disaster Management Act 57 of 2002,...

Case Law: Diageo South vs The Commissioner for the...

03 April 2020
VAT

A judgment handed down on 3 April 2020 by the Supreme Court of Appeal (SCA) concerns the proper inte...

Interpretation Note 67 (Issue 4) – Connected perso...

28 January 2020
VAT

This Interpretation Note provides guidance on the interpretation and application of the definition o...

VAT 413 Guide for Estates

30 March 2015
VAT

Author: SARS

It’s complete: The Davis Tax Committee releases it...

13 April 2018
VAT

Author: Louis Botha

Splitting hairs… VAT Case 1558

10 June 2019
VAT

Authors: Varusha Moodaley and Gerhard Badenhorst

VAT on the supply of electronic services: release...

27 March 2019
VAT

Author: PWC

One less issue when issuing tax invoices

28 January 2019
VAT

Author: Varusha Moodaley

New e-services regulations: widening invisible VAT...

21 December 2018
VAT

Authors: Gerhard Badenhorst & Varusha Moodaley

VAT on commercial and residential accommodation:...

25 September 2018
VAT

Author: Gerhard Badenhorst

Decrypting the law: Proposed VAT Act amendments af...

01 August 2018
VAT

Author: Gerhard Badenhorst

The VAT rate increase and real estate transactions

06 May 2020
VAT

Authors: Gerhard Badenhorst and JD van der Merwe

Unpacking the VAT rate increase

06 May 2020
VAT

Author: KPMG South Africa Blog

Surviving the transition to a 15% VAT rate

06 May 2020
VAT

Authors: Anne Jenkinson and Annelie Giles

VAT rate increase: What VAT rate should be charged...

06 May 2020
VAT

Author: Gerhard Badenhorst

Potential VAT cash flow problem for residential pr...

06 May 2020
VAT

Authors: Anne Jenkinson and Annelie Giles

Property developers will face cash flow pressure d...

06 May 2020
VAT

Authors: Chetan Vanmali, Des Kruger & Andile Miya

Residential property developers face cash flow cr...

06 May 2020
VAT

Author: Gerhard Badenhorst

The VAT Compliance Landscape

06 May 2020
VAT

Author: Nico Theron

Getting out what you put in… A recap on the deduct...

06 May 2020
VAT

Author: Varusha Moodaley

The VAT implications of the sale of book debts wri...

06 May 2020
VAT

Author: Gerhard Badenhorst

The price is not right: Advertising and the VAT Ac...

06 May 2020
VAT

Author: Louis Botha

Payments on loan account: when is payment consider...

06 May 2020
VAT

Author: Varusha Moodaley

Cars, taxable supplies and input VAT – what says t...

06 May 2020
VAT

Author: Louis Botha

Is VAT payable on delivery fees?

06 May 2020
VAT

Author: Gerhard Badenhorst

Value-added tax on the supply of student accommoda...

06 May 2020
VAT

Author: Ben Strauss

Value-added tax: SARS takes away on take-away

06 May 2020
VAT

Author: Ben Strauss

The VAT implications of interest-free credit

06 May 2020
VAT

Author: Gerhard Badenhorst

Value Added Tax on Private Equity Transactions

06 May 2020
VAT

Author: Seelan Moonsamy

Section 72 of the VAT Act – Adapt or die!

13 January 2020
VAT

An amendment to section 72 of the VAT Act will significantly reduce the grounds under which SARS wil...

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