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: