The new VAT 201 form requires the separate declaration of Value-Added Tax in respect of the import and export of goods into and out of the Republic of South Africa.Although the 2010 Taxation Laws Second Amendment Bill proposes that the VAT Act be amended to allow vendors to account for VAT on imported services on their VAT return (as opposed to the completion of a separate return), no such separate disclosure for imported services is required on the new form. The New VAT Return Form Has Arrived In a bid to align with international best practice, SARS introduced a new VAT return form (VAT 201) on 28 June 2010. This is the eight-digit number issued to importers and exporters when they register with the Revenue Service.įor further assistance, vendors can visit a Sars branch or contact Sars on 0800 00 SARS (7277) or visit the. #Vat 201 form download sars code#The form also includes a field for the calculation of input tax that applies to non-capital goods in respect of which a valid release document is held as well as a customs code next to the filed for trading or other name. The updated form includes additional information fields that will have to be filled in like a filed for the calculation of input tax that applies to capital goods imported in respect of which a valid release document is held. Sars believes that the changes being introduced will help to improve efficiency and compliance across the different taxes administered by Sars, it said. Taxpayers who submit their VAT 201 manually must use the form that was provided to them by the Revenue Services. These vendors will now be required to indicate separately on their declarations all transactions involving the import and export of goods. SARS no Longer Sending VAT Declaration Forms.Īll VAT submissions are required to be on the new VAT 201 form,including. Of goods into and out of the Republic of South Africa.Although the 2010 Taxation Laws Second. The form will affect all vendors, specifically those involved in the import and export of goods. For example, if the first tax period of a Registrant is from 1st January 2020 to 30th April 2020, the VAT 201 Form will be. There is a limited range of goods and services which are subject to VAT at the zero rate or are exempt from VAT. The standard rate of VAT increased from 14 to 15 from 1 April 2018. The tax return must be submitted in the VAT 201 form, which can be used by all Registrants as soon as the tax period expires. VAT is therefore, charged at each stage of the production and distribution process and it is proportional to the price charged for the goods and services. The VAT 201 form became available on e-filing on 28 June 2010. Information about the filing VAT Return Form is given below.
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