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SARS Issues VAT Notice Amending Schedule 1 Rebate Items 407.00 and 407.02

  • SARS issued VAT Notice R7808 in Government Gazette 55190 on 14 August 2026.
  • The notice amends Note 5 of item 407.00 and items 407.02/00.00/01.00 and 407.02/00.00/02.00 in paragraph 8 of Schedule 1 under the Value-Added Tax Act, 1991.
  • These VAT changes follow related amendments to rebate items 407.00 and 407.02 in Part 1 of Schedule No. 4 of the Customs and Excise Act, 1964.

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.



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