TAX REFUND If you buy a kite in South Africa and travel with it back to Europe you can reclaim 14% VAT. However South African bureaucracy makes this not an easy task. Shortly said you need to keep all the receipts and visit the tax office desk before checking in on the airport. There are a few steps and rules to consider. STEP 1: DOCUMENTATION Simply identify yourself as a foreign tourist to the shop assistant, and request a Tax invoice for the goods you have purchased. A Tax invoice must contain all of the following information: The words Tax Invoice The seller’s name and address The seller’s VAT registration number (a ten digit number, starting with a 4) The date of issue of the tax invoice A tax invoice number A full description of the goods purchased, second hand goods must be indicated as such The cost of the goods supplied in Rands The amount of VAT charged, or a statement that VAT at the rate of 14% is included in the total cost of the goods In the case of purchases over R3 000.00, the purchaser’s name and address and the quantity or volume of the goods must appear on the tax invoice. Remember: To qualify for a VAT refund you must have purchased the goods during your stay in South Africa.
STEP 3: CLAIM YOUR VAT REFUND You will be issued with a VISA electron cash card that will be loaded with foreign currency after your departure from South Africa. The card may be used to withdraw cash from a VISA electron ATM machine or at any VISA merchant worldwide (excluding car hire, hotel accommodation and fuel purchases) To utilize the full value of funds on the card the card should be presented at a VISA merchant with the request that an amount equal to the balance on the card be debited. RULES
• Only original tax invoices will be considered for VAT refund purposes.
• Only claims where the value of
the goods exported at one time exceed R250 or more will be considered for a VAT refund. The R250 relates to the total value of all the invoices submitted and is not a minimum value per invoice.
• Goods consumed and services rendered in South Africa, do not qualify for a VAT refund.
• The items purchased must be exported within 90 days of the date of issue of the tax invoice, failing which the VAT refund claim will be rejected.
• A commission is charged to cover the administration costs of the VAT Refund Scheme. The commission is calculated at a rate of 1.3% of the VAT inclusive value, with a minimum charge of R10 and a maximum charge of R250 per refund. You can use the calculator to assist you in the calculation of the fee and the value of your VAT refund.
STEP 2: INSPECTION Should you depart from OR Tambo International Airport, King Shaka 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 inspections. If your purchases are too large to be kept as hand-luggage, you must present the goods and relevant tax invoices at a VAT Refund inspection desk or to a South African Customs official prior to the goods being checked in.