- SARS issued VAT Ruling 023 to clarify VAT treatment for educational services.
- Section 12(h) exempts educational services and closely related supplies by qualifying institutions from VAT.
- Recent legislative changes moved educational institutions out of the VAT system for these supplies.
- As a result, these institutions do not charge VAT on exempt supplies and cannot claim input VAT deductions.
Source: sars.gov.za
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "South Africa"
- VAT Enterprise Registration Ruling for Applicant Before Commencing Taxable Supplies
- Media Release: SARS Welcomes Sentencing in R62 Million VAT Fraud Case
- Constitutional Court Confirms Recycled Gold Does Not Qualify for VAT Zero-Rating
- South Africa Updates VAT Rules for Non-Resident Electronic Service Providers
- VAT on Electronic Services 2026: new R2.3 million threshold for non-resident providers
