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BINDING GENERAL RULING (VAT): NO. 15 (Issue 2) DATE: 31 March 2014 ACT : VALUE-ADDED TAX ACT NO. 89 OF 1991 SECTION : SECTIONS 20(2) AND 21(4) SUBJECT : RECIPIENT-CREATED TAX INVOICES, CREDIT AND.

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How to fill out the Vat264 online

The Vat264 is an essential form for individuals and entities involved in the value-added tax framework. This guide provides a comprehensive overview of how to accurately fill out the Vat264 online to ensure compliance and efficiency.

Follow the steps to complete the Vat264 form online.

  1. Click ‘Get Form’ button to obtain the Vat264 form and open it in your preferred editor.
  2. Begin by entering your business details in the designated fields. Ensure the accuracy of your registration number and contact information.
  3. Next, fill out the tax period you are reporting for. This should correspond with your VAT accounting period.
  4. Indicate any taxable supplies made during the reporting period. Enter the values as required in the corresponding fields.
  5. Include any claimed input tax. This applies to tax incurred on purchases related to the business supplies.
  6. Review your entries for accuracy. Ensure all sections are complete and correct, as errors could delay processing.
  7. Finally, save the form. You can opt to download, print, or share the completed Vat264 form as needed.

Complete your Vat264 form online to ensure timely and accurate submissions.

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The VAT Act allows a taxpayer to claim an input tax credit where VAT was paid by that taxpayer on goods that where acquired and applied for purposes other than making taxable supplies and that is subsequently applied for the purpose of making taxable supplies.

Overview standard rate. reduced rate. second reduced rate. zero rate. livestock rate.

The VAT on second-hand goods is a special scheme that allows businesses to calculate VAT on the difference between the selling price and the original purchase price of certain second-hand goods, rather than the full selling price.

Buying second-hand goods If you buy second-hand goods from a private individual you will not be charged VAT, for the obvious reason that they are not VAT registered.

Usually if you have been charged VAT on the original purchase of the equipment then you'll have to charge VAT on any subsequent sale. If you're selling second hand equipment you bought previously, then no VAT is charged on the sale. However, VAT will be due on the margin if you sell it at a profit.

With second-hand goods, regular purchases and sales may indicate a business, e.g. buying items at car boot sales to sell on eBay. When a business is VAT registered, it must include VAT at the standard rate of 20% unless a lower rate of VAT applies to the product, or if they use a VAT margin scheme.

To be used for registrable and non-registrable goods. A vendor deducting notional input tax on moveable second-hand, repossessed or surrendered goods must ensure that all the information required in terms of section 20(8) of the Value-Added Tax Act, No.

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© Copyright 1997-2026
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Your Privacy Choices
Terms of Service
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
Help Portal
Legal Resources
Blog
Affiliates
Contact Us
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
altaFlow
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2026
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232