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All FAQs   87

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.

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.


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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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