This guide provides an overview of VAT in South Africa, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within South Africa.
marked South Africa as the first African country to introduce VAT.
Doing business in South Africa? You’ll need to play by the VAT rules in South Africa.
Businesses above the threshold must register, while those below it may do so voluntarily if they make at least R50 000 in taxable supplies per year.
South Africa mandates VAT on digital services based on the consumer’s location, and foreign businesses supplying digital services must comply with VAT requirements.
Returns can be monthly, bi-monthly, or annually, depending on the vendor category.
No - electronic invoicing is permitted but not mandatory, provided all VAT invoice requirements are met.
Input VAT on entertainment is generally denied, with limited exceptions.
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