Think medical services are VAT-exempt? Think again. Many doctors—and even medical aids—mistakenly believe professional healthcare services shouldn’t attract VAT. But the law says otherwise. If you're billing over R1 million a year, you're in SARS’s sights, regardless of who’s paying. Here's what you need to know to stay compliant—and keep your margins healthy.

Think you can recover VAT on that pricey international air ticket? Think again. While the airfare itself is zero-rated, savvy accountants know there’s still input VAT hiding in the fine print — especially in admin and agent fees. In this article, we unpack exactly what can (and can’t) be claimed, with a practical example!

This FAQ explains the VAT treatment where a contractor builds houses for a developer and receives one house as payment. We look at how input VAT is claimed for materials under Section 17(1) of the VAT Act and when output VAT is due as per Sections 9(1) and 10(4). We look at key compliance tips and legal guidance for proper VAT reporting.

Wildlife conservation efforts often rely on specialized equipment, including aircraft, to protect endangered species and monitor vast landscapes. But when a Public Benefit Organization (PBO) owns an aircraft and rents it out for conservation purposes, how does this impact tax and VAT obligations?

A recent case involving a PBO in South Africa raised important tax questions:

• Is income from hiring out the aircraft exempt from tax?

• Should VAT be declared on an insurance payout after the aircraft was written off?

This article breaks down the tax treatment of PBO aircraft rental and insurance claims, ensuring compliance while supporting conservation efforts.

When selling a business, VAT can be tricky! Does your sale qualify for zero-rating under the VAT Act, or will SARS demand 15% VAT? This article unpacks the key conditions for zero-rating, explains common pitfalls, and helps tax practitioners and accountants ensure compliance. Don’t risk unexpected VAT bills—know the rules before you assist your clients.

Learn how VAT and transfer duty work in property sales and when businesses can claim input VAT on properties bought from non-VAT-registered sellers. This article explains the rules in simple terms and includes an easy example to guide you.