Discusses pricing formula and other fees, value-added tax (VAT), etc.
Last Published: 7/14/2019

Prices are generally market-driven, except for petroleum products, certain agricultural goods, and prices administered by SOEs. South Africa applies a 15% Value Added Tax (VAT) (as opposed to General Sales Tax) on all goods and services, except for some basic staple diet items.  Exports are zero-rated, and no VAT is payable on imported capital goods. In Industrial Development Zones (IDZ) there is a VAT suspension on imports and exports, provided the finished product is exported.

The South African Revenue Service (SARS), a division of the South African Department of Finance/Treasury, administers VAT:

SARS
Tel: +27 (0)12   422 4000
Fax: +27 (0)12 422 5181
Website:   http://www.sars.gov.za
 

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