Zero-Rated VAT in South Africa
- 19 basic food items, like milk and brown bread
- Petrol and diesel
- Paraffin
- Certain government grants
- Sale of a going concern (property or business that is still trading)
- Export of goods
- International transport of goods and passengers
(Interestingly, this includes the cost of trucking goods from JNB to DUR if they are say enroute to Germany)
- Certain services supplied to non-residents
- Services physically rendered outside South Africa
VAT Exempt Items in South Africa
- Residential rental accommodation
- Public road and rail transport
- Educational services provided by an approved educational institute
- Non-fee related financial services,
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