April 19, 2021

It’s hunting season! Are you ready?

As the traditional winter hunting season approaches and South African borders are (somewhat) more open after the stricter COVID-19 lockdown, it is important revisit the Value-Added Tax (VAT) impact of the various goods and services generally supplied to foreign hunters. The general rule is that the supply of goods or services in the Republic by a vendor to a foreign hunter is subject to VAT at the standard rate on the basis that the goods or services are consumed in the Republic. There are, however, certain exceptions to this rule. Accommodation The supply of “commercial accommodation” (lodging or board and lodging together with domestic goods […]
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