South African VAT Types
This page lists the VAT Types you need to report VAT correctly to SARS. At the time of writing (January 2026), the prevailing VAT rate was 15%. The list excludes diesel input credits and the supply of commercial accommodation.
How VAT Types work is explained on VAT Types Interface.
| Code | Description | VAT % |
|---|---|---|
| 2nd Hand | Second Hand Goods | 15 |
| Bad Debts | Bad Debts | 15 |
| Capital Goods | Capital Goods | 15 |
| Change in Use | Change in Use | 15 |
| Exempt | Exempt Supplies | 0 |
| Import 100 | VAT only on Imported Goods | 100 |
| Import Std | VAT on Imported Goods Std Rate | 15 |
| Standard | Standard Rated Goods or Services | 15 |
| Zero-rated | Zero-rated Goods or Services | 0 |
| Zero-rated Exports | Zero-rated Goods Exported | 0 |