News & Updates

2025 VAT Changes in South Africa: What You Need to Know

Stay updated with the latest VAT changes from the 2025 Draft Taxation Laws Amendment Bill and how they impact your business.

VAT Calculator SA
January 15, 2025
8 min read
News Update

As a business or individual relying on VAT calculations, staying updated with the latest tax changes is crucial to maintain compliance and optimise your financial strategy. The National Treasury and the South African Revenue Service (SARS) have recently published the 2025 Draft Taxation Laws Amendment Bill (TLAB) and the 2025 Draft Tax Administration Laws Amendment Bill (TALAB) on 16 August 2025, alongside draft regulations, for public comment. These proposals, stemming from the 2025 Budget Review, include significant VAT updates that could impact your operations. Here's a breakdown of the key changes relevant to users of vatcalculator.co.za.

Official Source Document

Access the complete 2025 Draft Taxation Laws Amendment Bill and supporting documents directly from the National Treasury.

Download Official PDF

Key VAT Proposals in the 2025 Draft TLAB

Low-Value Imports

The current tax-free threshold for imported goods (R500 or less for customs duty, and R100 for printed materials) is set to be removed. This means all low-value imports will now be subject to VAT, levelling the playing field between local and offshore suppliers. For businesses and consumers using our VAT calculator, this change will require recalculating costs for imported goods to ensure accurate VAT inclusion.

Airtime Vouchers for Export Countries

Clarity is being introduced regarding VAT on airtime vouchers supplied in South Africa for use abroad. Only the distribution services within South Africa will be taxed at the standard VAT rate, while the airtime supply itself will be out of scope. This adjustment will help users of vatcalculator.co.za accurately determine VAT obligations for such transactions.

Silver Exports

Similar to gold, the VAT Act will be amended to simplify documentary requirements for zero-rating silver exports. This change addresses challenges in tracking ownership during refining, ensuring smoother VAT processes for exporters using our tools.

Clinical Trials

A new section will zero-rate testing services and related goods supplied to non-residents, enhancing South Africa's competitiveness. This could benefit businesses in the healthcare sector using vatcalculator.co.za to manage their VAT liabilities.

Education Sector

Supplies related to basic educational activities will become VAT-exempt, potentially requiring some private schools to deregister for VAT. This change may trigger use adjustments, and our VAT calculator can assist in recalculating past input tax claims.

Intermediaries

The VAT rules will expand to include intermediaries acting for local suppliers, not just foreign ones, affecting how VAT is accounted for. This update will be essential for businesses using vatcalculator.co.za to stay compliant.

Important Note: Public comments on these drafts were due by 12 September 2025. For more details, refer to the National Treasury (www.treasury.gov.za) and SARS (www.sars.gov.za) websites.

VAT Modernisation Project

The VAT Modernisation Project aims to transform tax processes with a shift towards e-reporting and enhanced compliance. Initial amendments will lay the foundation for this system, promising improved efficiency and reduced errors. Stay tuned to vatcalculator.co.za for updates as this project progresses, ensuring our tools align with these advancements.

Next Steps

Public comments on these drafts were due by 12 September 2025. For more details, refer to the National Treasury (www.treasury.gov.za) and SARS (www.sars.gov.za) websites. Keep using vatcalculator.co.za to navigate these evolving tax landscapes efficiently!

Stay Compliant: Use our VAT calculator to ensure accurate calculations as these changes come into effect. Our tool is regularly updated to reflect the latest VAT regulations and requirements.

Stay Updated with VAT Changes

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