VAT tax refund – Tourists

Tax Refunds For Tourists

WHO CAN CLAIM?
Non – resident foreign passport holders, older than 7 years of age, on a temporary visit to South Africa are able to claim a VAT Refund, provided that VAT was by the supplier, and the supplier is a VAT registered vendor. South African residents and passport holders are excluded.

HOW TO CLAIM YOUR REFUND?
Here is a 3 step guide on how to claim your refund!

STEP 1 – DOCUMENTATION
Simply identify yourself as a tourist to the shop assistant, and request a TAX Invoice for the goods you have purchased. A Tax Invoice must contain all the following:
– The words ” Tax Invoice ”
– The seller’s VAT registration number
– The seller’s name and address
– A full description of the goods purchased
– The amount of VAT charged, or a statement that VAT is included in the total cost of the goods.
– A Tax Invoice number
– Date of issue of the Tax Invoice
– The cost of the goods in Rands
– In the case of purchases over R500.00, the purchases name and address and the quantity or volume of the goods must appear on the invoice.

STEP 2 – INSPECTION
Inspection must be evidenced by an endorsement on the relevant tax invoice by a VAT Refund official or a South African customs official.
Should you depart from one of the three international airports (Johannesburg International Airport, Durban International Airport or Cape Town International Airport), you must present your purchases as well as the relevant tax invoices to a VAT Refund official for inspection. If your purchases are too large to be kept as hand – luggage and are to be transported as part of checked luggage, you must present the goods and relevant tax invoices to a South African customs officials prior to the goods being checked in. The customs desk at Johannesburg International Airport is situated opposite check – in counter number 31.
Should you depart from one of the airports or harbours listed below, you must present your purchases and the relevant tax invoices to a South African customs official.

Other Airports: Lanseria, Bloemfontein, Gateway, Nelspruit, Mmabatho, Port Elizabeth, Upington

Harbours: Cape Town, Port Elizabeth, Durban, East London, Richards Bay, Mossel Bay, Saldanha.

Remember: No Inspection – No Refund!

STEP 3 – CLAIM YOUR VAT REFUND
On departure from one of the three international airports, present your claim at the VAT refund office. Your refund will be made by rand cheque payable anywhere in the world, except South Africa. The cheques may be cashed at the airports banking facility, into a major currency of your choice. Details will be provided by the VAT Refund Administrator’s office at the airport.

Remember: No refund will be made if the claims are not submitted before departure.

(However, in extreme circumstances you may submit your claim by post for consideration. Such claims must be accompanied by a fully completed ” export declaration form ” as proof that the goods have been declared for Customs purposes in the country to which the goods are exported. You must also enclose a letter of explanation, a copy of your passport showing your personal details as well as the entry and exit endorsements into and from South Africa. These postal refund claims will only be considered if received by the VAT Refund Administrator within 90 days of the date of export. The VAT Refund Administrator will forward these claims to the Commissioner for consideration. )

Should you depart from a point listed below – claim can be handed to a customs official at the departure point or be posted to the VAT Refund Administrator. Claims submitted by post must be accompanied by proof, in addition to the tax invoice, that the goods have been declared for Customs purposes in the country to which the goods are exported. A copy of the South African Customs and Excise export documentation (DA550) bearing an original customs stamp must also be enclosed. You must also enclose a copy of your passport showing your personal details as well as the entry and exit endorsements into and from South Africa. Postal refund claims will only be considered if received by the VAT Refund Administrator within 90 days of the date of export.

Other Airports: Lanseria, Bloemfontein, Gateway, Nelspruit, Mmabatho, Port Elizabeth, Upington
Harbours: Cape Town, Port Elizabeth, Durban, East London, Richards Bay, Mossel Bay, Saldanha

Remember: Goods exported via any other departure point do not qualify for a VAT refund

GENERAL INFORMATION

Only claims where the value of the goods exported at one time is R250 .00 or more, will be considered for a VAT refund.
The Commissioner determines the value of refund cheques issued on departure. Refunds exceeding this limit will be posted.
Goods consumed and services rendered in South Africa, do not qualify for a VAT refund.
Only original Tax Invoices will be considered for a refund.
The items purchased must be exported within 90 days of the date of the Tax Invoices
An administration fee 1.5 % of the VAT inclusive value of the claim will be deducted, subject to a minimum of R10, 00 and a maximum of R250, 00.
Diplomats posted to South African should contact their embassies for details of the applicable refund scheme.
Special rules apply to registerable items and second – hand goods, which will result in a postal refund once the Commissioner has determined the amount refundable.
Refund cheques are issued solely at the discretion of the Administrator.
Information contained herein is subject to change or variation without notice.
Exports via land border posts are dealt with in a separate pamphlet.

For further information contact:
VAT Refund Administrator (PTY) Ltd,
P O Box 107, Johannesburg International Airport, Post office, 1627
Tel: 27 – 11 – 390 – 2970
Fax: 27- 11-390 – 2787
Email: info@taxrefund.co.za

Ref: www.taxrefund.co.za

Or refer to http://www.gov.za/services/custom-duties/how-apply-vat-refund