# VAT Refund South Africa Guide: Step-by-Step for Foreigners

## **Claiming Your VAT Refund for Goods Exported from South Africa: Step-by-Step Guide for Foreigners**

 Are you a foreign entity exporting goods from South Africa? Or a tourist on holiday who bought gifts or souvenirs to take home? Even if you are a non-resident who ordered products from South Africa to be delivered internationally, or a foreign diplomat preparing to leave the country, you may qualify to **claim back the Value Added Tax (VAT)** charged on your purchases. South Africa has a VAT refund mechanism that allows qualifying purchasers to reclaim the 15% VAT charged when buying goods, whether for personal use or export. This guide explains the process step by step. **Note:** The VAT refund applies to goods only, not services.## **Who Can Claim a VAT Refund**

### **Qualifying Purchasers**

 The VAT refund can be claimed by:- Foreign entities
- Foreign diplomats
- Non-residents of South Africa
- Tourists
- International organisations
- Associations not for gain or welfare organisations
 
### **Refund Eligibility Criteria**

 To be eligible:- Products must be exported within **90 days** of the tax invoice date
- Refund request and all documentation must reach the **VAT Refund Agency (VRA)** within **90 days** of export
- Exports can be via rail, air, road, or sea
- Tourists must declare items to a customs official; the original documents and goods must be presented
- Minimum total invoice value: **ZAR 250** per entity
- Exports must go through any of the **43 commercial ports designated** for VAT refund claims
 
## **Documentation Required for VAT Refund**

### **Passport and Tax Invoice Requirements**

- Original passport with entry stamp
- Original tax invoice including:
 - Vendor’s name, address, and VAT registration number
 - Unique tax invoice number and date of issue
 - Accurate item descriptions (indicate if second-hand)
 - Item value and VAT charged
 - Include the words **Invoice**, **Tax Invoice**, or **VAT Invoice**
- If invoice exceeds **ZAR 5000**, it must also include:
 - Purchaser’s name and address (and VAT registration number if applicable)
 - Quantity or volume of items supplied
 
## **Step-by-Step Guide to Claim Your VAT Refund**

### **Step 1 – Request a Tax Invoice**

- When purchasing goods, ask the vendor for a tax invoice
- Tourists should inform shop staff they are foreign buyers
 
### **Step 2 – Gather Required Documentation**

- Original passport and tax invoices
- Any additional export documents (if exporting via freight or courier)
 
### **Step 3 – Present Goods for Inspection**

- Take goods to a **South African Customs Agent**, **VRA agent**, or both at international airports or designated commercial ports
- If inspection is not possible, submit an **original export declaration form** with endorsement from customs in your home country
 
### **Step 4 – Submit Documents**

 **In person or via post:**- **By Post:**
 - Download the **Postal VAT Refund Application Form**
 - Include original tax invoices and a certified copy of your passport
 - Mail to the appropriate VRA office
 - Refunds under R3000: 3–4 weeks
 - Refunds over R3000: up to 90 days
- **In person:** Submit directly at VRA offices in **Cape Town, King Shaka, Johannesburg airports**, or designated ports
 
## **Important Notes and Timelines**

- VAT refund applies **only to goods**
- Submit claims **within 90 days** of export
- Minimum invoice value: **ZAR 250**
- Refund process varies based on amount (R3000 threshold)
- Keep all original invoices and documentation
 
## **FAQ – VAT Refund South Africa**

 **Can tourists claim VAT on souvenirs? Yes, tourists can claim VAT refunds on exported goods if all documentation is presented and items are exported within 90 days. **What is the minimum purchase value for a refund? The total invoice including VAT must be at least **ZAR 250** per entity. **Where are VRA offices located? VRA offices are at **Cape Town, King Shaka, and Johannesburg International Airports**, as well as designated commercial ports and border posts. **Can non-residents submit the claim via post? Yes, non-residents can submit the Postal VAT Refund Application Form with supporting documents to the relevant VRA office.## **Contact Our Consultants for Assistance**

 Should you have any questions regarding South African import or export regulations, contact our office on **087 550 1038**. Our consultants provide expert guidance for foreigners claiming VAT refunds and other export-related services.\[toggles style="default" border\_radius="none"\]\[toggle color="Accent-Color" heading\_tag="default" heading\_tag\_functionality="default" title="References"\]https://www.sars.gov.za/types-of-tax/value-added-tax/vat-refunds-for-tourists-and-foreign-enterprises/ https://www.sars.gov.za/wp-content/uploads/Legal/SecLegis/LAPD-LSec-Reg-2014-05-Regulation-R316-GG-37580-2-May-2014.pdf https://www.sars.gov.za/wp-content/uploads/Ops/Guides/VAT-CF-01-POL-G01-VAT-Refunds-in-terms-of-VAT-Export-Regulation-No-316-External-Guide.pdf \[/toggle\]\[/toggles\]