DocumentOngoingOther

Vat Refunds For Tourists And Foreign Enterprises

South African Revenue ServiceRef: https://www.sars.gov.za/types-of-tax/value-added-tax/vat-refunds-for-tourists-and-foreign-enterprises/

Official source

Source domain: sars.gov.za

Collected on 13 July 2026

Always confirm details on the official source before acting.

What this means

This document is a South African Revenue Service (SARS) webpage explaining how VAT refunds work for qualifying purchasers such as tourists, foreign diplomats, foreign enterprises, and non-residents. It states that South Africa refunds VAT charged at 15% on the acquisition of goods (not services) when the goods are exported within specified timeframes and through designated commercial ports. It lists eligibility requirements, the submission process to the VAT Refund Administrator (VRA), the 43 designated commercial ports, and contact details for potential qualifying purchasers. It also references External Guide VAT refunds in terms of Part 1 of the Export Regulation No. 316 and notes special rules for registrable goods and second-hand goods.

What this document offers

Read out of this document by Govermate's AI, in its own words. Each one quotes the line it came from — confirm on the official source before acting.

tax refundOngoing

VAT refund for goods acquired by qualifying purchasers

Tourists, foreign diplomats, foreign enterprises, and non-residents can claim a refund of 15% VAT paid on goods purchased in South Africa, provided the goods are exported within 90 days of the tax invoice and through one of the 43 designated commercial ports.

Who it is for: tourists, foreign diplomats, foreign enterprises, non-residents of South Africa
How to act on it: Present yourself and the goods to a Customs and Excise official at a designated commercial port. Submit original documentation and ensure tax invoices are endorsed by Customs and Excise and, if present, a VRA official. If the VRA has no physical presence at the port, apply in writing to the VRA.

Show the line this came from

Facts

Places

City of Cape Town, Western Cape

Reference

https://www.sars.gov.za/types-of-tax/value-added-tax/vat-refunds-for-tourists-and-foreign-enterprises/

Amounts

R 250

Key Takeaways

VAT refund applies to goods acquired by qualifying purchasers (not services)
VAT rate refunded: 15%
Claim must be submitted at time of departure or when goods are exported
Goods must be exported within 90 days from the date of the tax invoice (with exceptions)
VAT refund request and documentation must be received by the VRA within 90 days of export
Minimum total movable goods per visit must exceed R250 per qualifying purchaser
Refund applies only if goods are exported through one of 43 designated commercial ports
Qualifying purchaser must submit original documentary proof for export by road/sea/air/rail
Designated commercial ports listed (land border posts, international airports, harbours, railways)
VRA physical presence only at Cape Town, King Shaka, and OR Tambo international airports
Claim submission involves presenting goods to Customs and Excise officials at the port of exit
Tax invoices for goods not kept as hand luggage must be endorsed by Customs and Excise and (if present) a VRA official
If VRA has no physical presence at the port, qualifying purchaser must apply in writing to the VRA
VRA contact (potential qualifying purchasers): 010 025 6371; website https://vatrefundagency.co.za/
South African Revenue Service (SARS)
VAT Refund Administrator (VRA)
Customs and Excise officials
Export Regulation No. 316
VAT Act (definition of 'Exported')
Qualifying purchaser