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Commentary

General (South Africa)


48 South Africa

General (South Africa)

South African VAT applies at the standard rate of 15% to any supply of goods or services made in South Africa other than:

  1. Ìý

    •ÌýÌýÌýÌý exempt supplies (see 48.33);

  2. Ìý

    •ÌýÌýÌýÌý zero-rated supplies (see 48.36);

  3. Ìý

    •ÌýÌýÌýÌý supplies by non-taxable persons (see 48.38); and

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