The Sekulula VAT Easy programme aims to simplify the process for paying import VAT in Swaziland for goods purchased from South African VAT registered vendors; it is open to all Swaziland residents.
HOW DOES IT WORK?
You purchase goods from a VAT registered supplier in South Africa and pay the VAT due on purchase;
Upon arrival in Swaziland:
o For Individuals, declare the goods to SRA Customs using Form E and attach the valid ORIGINAL South African tax invoice(s) to the form;
o For commercial imports, declare the goods to SRA Customs using SAD500 and attach relevant customs documents and a special VAT Refund envelope;
o hand over completed forms/documents to SRA Customs.
Once SRA Customs is satisfied with the declaration and validity of the South African tax invoices; your goods may be imported into Swaziland without having to pay import VAT.
HOW DOES IT WORK FOR MOTOR VEHICLE IMPORTS?
You buy a new car in South Africa and pay the VAT due on it;
You obtain the manufacturers certificate for the new car from the South African car dealer
You obtain proof of authorised release from SARS
You pay VAT to SRA Customs when the car is imported into Swaziland. The car must be imported within 90 days from the invoice date.
You register the car in Swaziland
You claim refund of the VAT paid in South Africa with the SRA. A special VAT Remittance claim form must be completed and submitted. This form can be obtained from all SRA service centres and border posts.
The following documents must be submitted together with the remittance claim form:
o The original South African tax invoice;
o The car manufacturers certificate;
o A refund claim form (for personal importers) or refund envelope (for commercial importers);
o Proof of authorised release by SARS;
o Proof of registration in Swaziland;
o Certified copy of your passport;
o Copy of SRA Customs Clearance Certificate.
Submission of the documents listed above must be within 75 days from the day the car was imported.
Following your submission of the refund claim SRA will process the claim to SARS on your behalf.
It is only upon receipt of refund payment from SARS that the SRA will pay the refunded amount to you.
WHAT IS A VALID SOUTH AFRICAN TAX INVOICE?
The words “Tax Invoice” must be written on the invoice(s)
The invoice must have the following
* an invoice number and a date;
* the name and address of the South African supplier;
* the South African supplier’s VAT Registration Number printed on it;
* a clear description of the goods;
* the total amount paid on the goods as well as the VAT amount or the charged VAT rate must be shown on the invoice.
NOTE: If the invoice amount exceeds R5,000 the buyer MUST request the supplier to include his/her (buyer’s) name, address and contact number on the invoice.
If any one of the above conditions are not met, Sekulula/VAT Easy will not apply and the buyer will be required to pay import VAT at the border.
EXAMPLE OF SIMPLIFIED TAX INVOICE (For imports worth less than E5 000)
EXAMPLE OF FULL TAX INVOICE (For imports worth more than E5 000)
WHAT ARE THE BENEFITS?
No need to pay VAT twice – The VAT you already paid in South Africa will be claimed by the SRA on your behalf and the refund received by the SRA will be used to pay the VAT you'd have had to pay in Swaziland.
Removal of the burden of having to claim a refund of VAT paid in South Africa via the local SARS VAT Refunds Administrator.
Shorter queuing time at the border.
Sekulula/VAT Easy encourages travellers to declare goods purchased in South Africa on which VAT was paid and this will increase the country´s VAT and SACU revenues.
FURTHER ADVICE TO TRAVELLERS
For convenience, obtain a Form E from SRA Customs before leaving Swaziland for South Africa and please complete the form before returning to Swaziland.
In case you need the tax invoice (e.g. for warranty or guarantee purposes) request for a duplicate from the South African supplier or make your own copy. NOTE, the copy will be for your use as SRA Customs will take the original for Sekulula VAT Easy purposes;
If the invoice amount exceeds R5, 000, the buyer MUST request the supplier to include his/her (buyer)’s name, address and contact number on the invoice.
The goods must be brought into Swaziland no later than 90 days from the date of the tax invoice
WHERE IS SEKULULA/VAT Easy APPLICABLE?
Ngwenya Border Post
Lavumisa Border Post
Mahamba Border Post
Matsamo Border Post
Mananga Border Post
Sandlane Border Post
WHAT/WHO ARE NOT COVERED BY SEKULULA/VAT Easy?
Travellers who are not resident in Swaziland
Goods on which no VAT was paid in South Africa
Goods consumed in South Africa and therefore not imported into Swaziland
Invoices issued in respect of services rendered in South Africa
Goods imported through ports of entry (border posts and airport) not listed above.
NB. Second hand goods and motor vehicles are treated differently and are addressed in separate brochures.