VAT: NATIONAL TREASURY UNPACKS SIGNIFICANCE OF EXPORT-RELATED REGULATORY AMENDMENTS

VAT: NATIONAL TREASURY UNPACKS SIGNIFICANCE OF EXPORT-RELATED REGULATORY AMENDMENTS

• 26 August 2026
• Taxation
• SA Legal Academy

National Treasury has issued a backdated media statement explaining the significance of recent amendments to export regulations under the 1991 Value-Added Tax Act. According to an accompanying explanatory memorandum, the changes are retrospectively effective from 1 April 2026.

Gazetted on 25 August 2026, the amendments allow for zero-rating where moveable goods for export from South Africa are delivered to terminal operators as well as port authorities. This is expected to address ‘practical difficulties’ experienced in complying with the procedures to be followed.

In that regard, among other things the media statement notes that – before the regulations were amended – a vendor electing to zero-rate the export of goods to a qualifying purchaser could only do so when those goods were:

• delivered to:
  • the port authority, or
  • the master of the ship, or
  • a container operator, or
  • the pilot of an aircraft, or
• ‘brought within the control area of the airport authority’.

Please click the links below for more information:

• regulatory amendments
• explanatory memorandum
• media statement

Published by SA Legal Academy Policy Watch

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