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When Will VAT Be Levied?





         Supply                     of goods /                 by a vendor                     Course of                     that is


                                      services                                                       an                     taxable


                                                                                              enterprise










       Sale, lease         Goods:                           Registered for VAT                                       Standard-rated;  or
  agreement, ICA or                                              purposes:

  any other form of        Corporeal movable                                                  Exceptions                  Zero-rated
          supply           Things Fixed property                Compulsory

                                                                 Voluntary
                           Real rights in the above                                      • Services supplied by employee
     Excl:                                                                               • Hobby
     • Money               Services:                        Electronic Services          • Exempt supply
     • Mortgage bond                                                                     • Commercial accom.
     • Revenue stamp                                                                     • Supplies by branches/main buiss. outside SA
                           Anything done or to be
                           done


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