VAT of 15% is levied on nearly all goods and services. Foreign tourists may claim back VAT paid on items that will be taken out of the country. Original tax invoices, foreign passport, plus all the items on which a refund is claimed, must be presented at the VAT refund administration office or an appointed RSA customs and excise official on departure, and the total VAT on these items will be refunded.
Visitors will be requested to fill out a VAT Refund Control Sheet (VAT 255). Where a visitor does not export all the goods specified on a particular tax invoice, only the value of the goods and the tax paid on such goods exported must be declared on this form.