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With effect from 1st August, 2018 the VAT rate will change from 14% to 15%.

A taxable person refers to any person, business or entity that is registered or has an obligation to register for VAT.

Businesses that are making a taxable turnover of E500, 000 or more per annum.

Registration is not mandatory if the taxable turnover is less than E500, 000/annum, but a business may register voluntarily if they comply with the requirements for registration as stated in the VAT Act. E.g. does the business have a fixed place of doing business in Swaziland; is the business able to keep proper books of account; will the business be able to submit accurate returns as and when required by the Act.

The import VAT relief on goods worth up to E1,000 (one thousand Emalangeni) is provided on the following conditions:

* It is ONLY for bone fide personal imports; any goods that do not fit this description will not qualify for the relief.

* You must have been out of Swaziland for a minimum of 48 hours.

* You must not have elected to declare the goods using the Sekulula VAT Easy system.

A. Non -Profit Cultural and Amateur sporting activities

  1. Founding documents (Constitution,  Memorandum and Articles of Association or Trust Deed); and
  2. Current financial statements.

B. International Agreements

  1. Government to government agreements
  1. MOU between Swaziland and a foreign government 
  2. Financing agreement of that particular project
  1. A treaty to which Swaziland is a Signatory
  1. Any secondary document arising from the treaty pertaining to a particular project signed on behalf of the Swaziland government.
  2. Financing Agreement
  1. Agreements with Public International Organizations
  1. Grant contract award
  2. Frame work agreement

C. Diplomats, Diplomatic and Consular Missions

  1. Completed Refund form;
  2. The qualifying individual must  submit the above form together with authentic invoices from the suppliers clearly specifying the item purchased and the quantity;
  3. Diplomatic card.

A. Amateur (unprofessional) organization of sporting activities and non- profit and cultural activities and services.

B. International Agreements

C. Diplomats, Diplomatic and Consular Missions and international organizations

The deadline for VAT online filers is the 27th of the following month after the end of the tax period.

The input tax on the remaining life span of the asset must be declared as output tax in the final return.

A registered business can only claim VAT paid for assets purchased 6 months before registration with the first return provided there is supporting documentation.

The supply of mobile phone services is taxable at the standard rate.  A taxable person who is in the business of supplying mobile telephone services should charge VAT at the rate of 15%.

Yes. A taxable person may claim import VAT paid at the border if the goods imported are going to be used in the business of making taxable supplies.

On the issue of submitting returns, the duty still lies with the principal (if required to register) and if the agency has agreed to do the ‘additional’ work on his behalf that will be in terms of the agency contract, but the obligation remains with the principal.

The principal must register for VAT if reaching the threshold of E500 000. If the agent is charging commission for sourcing the market for the different handcrafters, the accumulated commission attracts VAT if it reaches the registration threshold.

No, the supply of residential accommodation is exempt from VAT.

Rentals of buildings for commercial purposes are taxable at the standard rate of 15% if supplied by a VAT registered person.

Zero-rated supplies are taxable at the rate of 0%, while exempt supplies liable to VAT. Registered suppliers of zero-rated goods and services charge VAT at the rate of 0%. Consequently, they may claim input tax on the costs incurred to make the zero rated supplies. On the other hand, suppliers of exempt goods and services may neither charge VAT on their supplies nor claim input tax on the costs incurred to make the exempt supplies.

Zero-rated supplies are goods or services that are taxable at the rate of 0%. Business that supply zero rated commodities may register for VAT and thereby claim input VAT. For the list that commodities that are classified as zero rated click here

Standard rated supplies are goods or services that are taxable at the rate of 15%. These include every commodity that is NOT listed in either the First or Second Schedule of the VAT Act, 2011.

A taxable person refers to any person, business or entity that is registered or has an obligation to register for VAT.


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Provisional Tax:

1st payment is due no later than 31st December

2nd payment is due no later than 30th June

3rd payment is due on receipt of Notice of Assessment after having submitted Income Tax returns

Remittance of PAYE:

No later than the 7th every month

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