Customs

VAT Connect October issue is now available

On 10 October 2025, the South African Revenue Service (SARS) announced the release of its October Value-Added Tax (VAT) Connect issue which provides an overview of proposed amendments arising from the national Budget, a notable Supreme Court of Appeal (SCA) decision involving Woolworths Holdings and SARS, the regulations on exporting second-hand goods, taxpayers’ rights regarding SARS-approved apportionment methods, and the determination of liability dates for VAT collection.

The topics of the issue:

  • Proposed amendments emanating from the Budget
  • Supreme Court of Appeal rules in favour of Woolworths Holdings in a dispute with SARS
  • Export of second-hand goods in South Africa
  • Taxpayer’s right to object to an apportionment method approved by SARS
  • Liability date to charge and collect VAT by a vendor
  • Publications

The VAT Connect issue is accessible at:

https://www.sars.gov.za/businesses-and-employers/my-business-and-tax/vat-connect-issue-20-october-2025/

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