Tax First Newsletter

Providing you with informed commentary on current developments in the local tax and business arena.

Tax First Newsletter | September 2024

Services Relating to Residential Property: Zero-Rated or Not?

If you work in the property or construction sector as an architect, lawyer, quantity surveyor, or engineer, have you thought about whether you can apply VAT at 0% (zero-rate) to your services when it relates to residential properties?

Our decision tree can assist in determining the VAT implications of your services.

According to the Value-Added Tax Act, Act 10 of 2000 (the “VAT Act”), services are generally subject to VAT at a standard rate of 15%, unless they are specifically zero-rated under Schedule III of the VAT Act.

Read the full article in the pdf below.

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