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Global Trade Alert

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South Africa: VAT zero-rated on exports by rail or road

Description

On 2 May 2014, the South African Revenue Service issued Regulation 316 listing the new rules under which indirect exports may be zero-rated or when a recipient is entitled to a Value-Added Tax (VAT) r...

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Intervention Details

Intervention Type

Tax-based export incentive

MAST Chapter

P: Export-related measures (incl. subsidies)

Implementation date

02 May 2014

Revocation date

No revocation date

Implementation level

National

Affected flow

Outward subsidy

Announced as temporary

No

Eligible firms

all

Affected Trading Partners

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Affected Sectors

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Affected Products

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