Tax Code Registry

SARS-compliant VAT reason code registry — effective-dated, versioned, audit-ready

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Total Codes

Active (Default)

Specialist

System

24 codes

Code	Treatment	Direction	Rate	Legal Reference	Evidence	Approval	Status
ZA_STD_LOCAL_TAXABLE	STANDARD	SALE	15%	s7(1)(a) VAT Act 89 of 1991	—	—	Active
ZA_STD_INDIRECT_EXPORT_PURCHASER_REMOVES	STANDARD	SALE	15%	s11(1)(a) read with s11(3) VAT Act 89 of 1991 — indirect export not elected	—	—	Active
ZA_ZERO_DIRECT_EXPORT_GOODS	ZERO RATED	SALE	0%	s11(1)(a) VAT Act 89 of 1991			Active
ZA_ZERO_INDIRECT_EXPORT_ELECTED	ZERO RATED	SALE	0%	s11(1)(a) read with s11(3) VAT Act 89 of 1991 — indirect export elected			Inactive
ZA_ZERO_SERVICE_PERFORMED_OUTSIDE_RSA	ZERO RATED	SALE	0%	s11(2)(l) VAT Act 89 of 1991			Active
ZA_ZERO_SERVICE_FOREIGN_FIXED_PROPERTY	ZERO RATED	SALE	0%	s11(2)(l) VAT Act 89 of 1991 — fixed property outside RSA			Active
ZA_ZERO_NONRESIDENT_SERVICE_11_2_L	ZERO RATED	SALE	0%	s11(2)(l) VAT Act 89 of 1991			Active
ZA_ZERO_SERVICE_GOODS_SUBSEQUENTLY_EXPORTED	ZERO RATED	SALE	0%	s11(2)(g) VAT Act 89 of 1991			Inactive
ZA_OUT_SCOPE_REFUNDABLE_SECURITY_DEPOSIT	OUT OF_SCOPE	SALE	—	s8(6) read with definition of 'consideration' — VAT Act 89 of 1991	—		Inactive
ZA_ZERO_FOREIGN_CONSIGNMENT_STOCK_SALE	ZERO RATED	SALE	0%	s11(1)(a) VAT Act 89 of 1991 — goods situated outside RSA at time of supply			Inactive
ZA_PURCHASE_FOREIGN_ELECTRONIC_SERVICE_VAT	STANDARD	PURCHASE	15%	s7(1)(c) and s14A VAT Act 89 of 1991 — foreign electronic services	—	—	Inactive
ZA_PURCHASE_IMPORTED_SERVICE_SELF_ACCOUNT	STANDARD	PURCHASE	15%	s7(1)(c) and s13A VAT Act 89 of 1991 — imported services	—		Inactive
ZA_DRC_VALUABLE_METAL	STANDARD	SALE	0%	s8A and s54A VAT Act 89 of 1991			Specialist
ZA_SECOND_HAND_GOODS_NOTIONAL_INPUT	STANDARD	PURCHASE	15%	s20(8) VAT Act 89 of 1991			Specialist
ZA_ZERO_INTERNATIONAL_TRANSPORT	ZERO RATED	SALE	0%	s11(2)(a) VAT Act 89 of 1991			Specialist
ZA_ZERO_FOREIGN_DONOR_FUNDED_PROJECT	ZERO RATED	SALE	0%	s11(2)(t) VAT Act 89 of 1991			Specialist
ZA_ZERO_CUSTOMS_CONTROLLED_AREA	ZERO RATED	SALE	0%	s11(1)(u) VAT Act 89 of 1991 read with Special Economic Zones Act 16 of 2014			Specialist
ZA_EXEMPT_FINANCIAL_SERVICES	EXEMPT	SALE	0%	s12(a) VAT Act 89 of 1991	—		Specialist
ZA_EXEMPT_RESIDENTIAL_ACCOMMODATION	EXEMPT	SALE	0%	s12(b) VAT Act 89 of 1991	—		Specialist
ZA_EXEMPT_QUALIFYING_EDUCATION	EXEMPT	SALE	0%	s12(h) VAT Act 89 of 1991	—		Specialist
ZA_ZERO_BASIC_FOODSTUFF	ZERO RATED	SALE	0%	s11(1) read with Schedule 2 Item 1 VAT Act 89 of 1991	—		Specialist
ZA_ADJUSTMENT_CREDIT_NOTE_ORIGINAL_TAX	STANDARD	SYSTEM	—	s21 VAT Act 89 of 1991 — credit notes	—	—	System
ZA_ADJUSTMENT_DEBIT_NOTE_ORIGINAL_TAX	STANDARD	SYSTEM	—	s21 VAT Act 89 of 1991 — debit notes	—	—	System
ZA_ADJUSTMENT_CASH_ROUNDING	STANDARD	SYSTEM	15%	SARS Practice Note — cash rounding for physical cash transactions	—	—	System