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Commentary

Appendix 48C: VAT zero rate (South Africa)


48 South Africa

The zero rate of VAT is applied in South Africa to the following:

  1. Ìý

    •ÌýÌýÌýÌý Exports of goods.

  2. Ìý

    •ÌýÌýÌýÌý The supply of movable goods to a lessee under a rental agreement, charter party or agreement for chartering, if the goods are used exclusively in an export country.

  3. Ìý

    •ÌýÌýÌýÌý The transfer of a business as a going concern.

  4. Ìý

    •ÌýÌýÌýÌý The supply to the South African Reserve Bank, or to any bank registered under the South African Banks Act, of gold in the

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