Official source
Source domain: sars.gov.za
Collected on 15 September 2026
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Access to amended VAT legislation and related documents
The public can access the updated Acts and their explanatory memoranda through links provided on the SARS website. These include the Rates and Monetary Amounts and Amendment of Revenue Laws Act 3 of 2026, the Tax Administration Laws Amendment Act 4 of 2026, and the Taxation Laws Amendment Act 5 of 2026.
The document's recorded date is 1 April 2026. Confirm on the official source.
Reference
https://www.sars.gov.za/businesses-and-employers/my-business-and-tax/vat-connect-issue-21-september-2026/
Closing Date
1 April 2026
These documents can be accessed via the SARS website by clicking on the links below: Rates and Monetary Amounts and Amendment of Revenue Laws Act 3 of 2026 Tax Administration Laws Amendment Act 4 of 2026 Taxation Laws Amendment Act 5 of 2026
Claim a VAT refund from SARS after deregistration as a foreign electronic services supplier
Foreign electronic services suppliers who deregister for VAT in South Africa may now claim a refund directly into their foreign bank account, thanks to a new provision in section 44(3)(e) of the VAT Act. This applies only upon cancellation of registration.
The document's recorded date is 1 April 2026. Confirm on the official source.
A new provision, section 44(3)( e), has been introduced to address this practical difficulty, by authorising SARS to pay any refund directly into the foreign supplier’s bank account when the supplier’s registration is cancelled.
