Global Trade Alert
Global Trade Alert

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

Announcement

02 May 2014

In May 2014, the government of South Africa announced a change in the tax legislation for exporters.

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Number of interventions

1

1 certainly harmful

0 likely harmful

0 liberalising

List of interventions

Implementation date

02 May 2014

Revocation date:

No revocation date

Updated: 02 May 2014
Tax-based export incentive In force

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...

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