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VAT News

Binding General Ruling (VAT) 64 Issue 2

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


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Output VAT

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


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Exploring Compliance: Understanding Customs and VA...

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


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VAT Exit Charge

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


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VAT Apportionment: Revised Ruling

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


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

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


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VAT Agency and Principals

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


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Non-Executive Directors and the Matter of VAT

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


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SARS needs the money in your pocket …

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


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[FAQ] VAT On Commercial Accommodation

[FAQ] VAT On Commercial Accommodation


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Safe VAT?

Safe VAT?


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

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


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

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


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The VAT treatment of prepaid airtime vouchers rema...

The VAT treatment of prepaid airtime vouchers remains unanswered


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

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


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Completion of VAT Return (VAT 201) for SMMEs

Completion of VAT Return (VAT 201) for SMMEs


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Rennies Travel – Paving the way to old horizons?

Rennies Travel – Paving the way to old horizons?


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The VAT treatment of Prepaid Vouchers

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


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

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


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

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


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

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


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[FAQ] VAT on fuel charged by a logistics company

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


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

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


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

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


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

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


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Wenco International Mining Systems Ltd and Another...

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


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[FAQ] VAT registration of a Homeowners Association

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


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

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


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Another VAT Hurdle

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


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

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


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

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


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

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


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[FAQ] Delayed VAT registration and understatement...

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


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

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


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[FAQ] Basis of registration as a VAT vendor

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


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Materiality in VAT disputes

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


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

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


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

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


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VAT exemption and Customs Duty rebate on importati...

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


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

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


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

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


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VAT 413 Guide for Estates

Author: SARS


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Splitting hairs… VAT Case 1558

Authors: Varusha Moodaley and Gerhard Badenhorst


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One less issue when issuing tax invoices

Author: Varusha Moodaley


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

Authors: Gerhard Badenhorst & Varusha Moodaley


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VAT on commercial and residential accommodation:...

Author: Gerhard Badenhorst


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

Author: Gerhard Badenhorst


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The VAT rate increase and real estate transactions

Authors: Gerhard Badenhorst and JD van der Merwe


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Unpacking the VAT rate increase

Author: KPMG South Africa Blog


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Surviving the transition to a 15% VAT rate

Authors: Anne Jenkinson and Annelie Giles


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

Author: Gerhard Badenhorst


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Potential VAT cash flow problem for residential pr...

Authors: Anne Jenkinson and Annelie Giles


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Property developers will face cash flow pressure d...

Authors: Chetan Vanmali, Des Kruger & Andile Miya


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Residential property developers face cash flow cr...

Author: Gerhard Badenhorst


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The VAT Compliance Landscape

Author: Nico Theron


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Is VAT payable on delivery fees?

Author: Gerhard Badenhorst


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Value Added Tax on Private Equity Transactions

Author: Seelan Moonsamy


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Section 72 of the VAT Act – Adapt or die!

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


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