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All FAQs   71

All importers and exporters and their agents

All goods whether new or used have to be declared to Customs – there is no special procedure for ‘grey imports’

An application must be made to Customs and all the laid down requirements met

No there aren't any. Currently hawkers are required to declare goods the same as any commercial entity.

A foreign business cannot register for ASYCUDA in Swaziland; they will need to use an agent who is registered for ASYCUDA in Swaziland

It is difficult to say since SRA does not have the details of its capabilities. However if it has been developed in SA and can handle the requirements of VAT in SA then there is a very good chance that it should be able to handle Swaziland VAT. SRA has not reinvented the wheel. Swaziland VAT is very similar to VAT in other countries, particularly SA in many respects. If the business is only an agency then there shouldn’t be any complications.

Yes, the supply that agencies are making is a taxable supply. As long as agencies meet the registration threshold of E500, 00.00/annum with regards their commissions (and any other taxable income), the law requires that they register and issue tax invoices, submit returns and payments, keep proper records, claim input tax etc.

The VAT Act does not provide for any compensation although businesses will be able to lower their operating costs through the input tax credit deduction system which is not available to businesses that are not registered.

On the issue of reporting, 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.

Where the supply is made by the principal to the third party and if the total taxable turnover of the principal exceeds E500, 000.00, then that principal should register for VAT and should then comply with all the requirements which include among others issuing tax invoices, submitting returns and remitting VAT due.

YES. The supply of residential accommodation is exempt from VAT. Rentals of buildings for commercial purposes are taxable at the standard rate of 14%.

The law states that all commercial rentals made by a taxable person attract VAT at 14%. A taxable person must register for VAT if their annual taxable turnover exceeds E500,000 per annum.


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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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