Fundamentals of VAT: Imports, Exports & General VAT Compliance 

Imports & Exports

In this session, we will cover:

  • Who is liable for VAT on importation of goods?
  • Customs value of goods imported
  • Whether Customs VAT paid on the importation of goods may be claimed as input tax

  • The documentary requirements to substantiate an input tax deduction for VAT paid on importation of goods
  • Imported services and registration of Electronic Service providers for VAT
  • Supplies to branches outside SA
  • Zero-rating of services supplied to non-residents
  • Zero-rating of exported goods (Government Notice R.316 and IN 30 (issue 3))

General VAT compliance

We will discuss general VAT and other administrative compliance: what to do in the following situations:

  • General VAT compliance and documentary requirements in respect of record keeping
  • What to do in the case of an error on a VAT return

  • Interest and penalties on VAT return (late payment, late submission of VAT return and understatement of VAT liability)
  • Best practices and tips

The webinar will contribute to 2 hours CPD/CPE.


R632.50 (inclusive of VAT) / R550.00 (exclusive of VAT)