Official source
Source domain: sars.gov.za
Collected on 13 July 2026
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Importation of qualifying goods exempt from VAT
Farming enterprises may import certain goods exempt from VAT if those goods are used in farming and meet the conditions set out in Part A of Schedule 2 to the VAT Act.
Paragraph 7 to Schedule 1 of the VAT Act provides for the goods, that qualify to be acquired at the zero rate by the farming enterprise, to be imported exempt from VAT.
Reference
https://www.sars.gov.za/types-of-tax/value-added-tax/farming/
Amounts
R 1 500 000, R 30 000 000
Zero-rating of specified goods used in farming
Farming vendors can acquire certain goods such as animal feed, animal remedy, fertilizer, pesticide, and plants and seeds used for cultivation at the zero rate, provided they meet specific requirements including SARS authorisation, valid registration, and proper invoicing.
The first dispensation allows a vendor that carries on a farming enterprise to acquire certain goods at the zero rate or import certain goods exempt from VAT.
Registration under Category D (6-monthly) tax period
Farming vendors whose sole activities are agricultural, pastoral, or farming and whose turnover from all farming activities does not exceed R1.5 million over any consecutive 12-month period may register under the Category D (6-monthly) tax period.
A vendor that intends to be placed under the Category D tax period must meet the following criteria: The enterprise must consist solely of agricultural, pastoral or farming activities; and The total turnover from all farming activities must not exceed R1,5 million per consecutive period of 12 months.
