Durban Film Office

Value Added Tax

Currently levied at a rate of 14%, VAT is an indirect tax primarily levied against goods and services in South Africa and goods imported into South Africa.

Only registered vendors are able to charge VAT on goods / services or claim input tax. Utilizing a South African facilitation company that is registered as an exporter, enables non-residents to reclaim most VAT expenses, with the exception of passenger vehicle hire, catering, accommodation and fuel.

Download SARS Guide here

www.sars.gov.za/