Observatoire des droits humains (anglais seulement)

South Africa is going digital on VAT: what it can learn from the rest of Africa

(Version anglaise seulement)

par Amina Ebrahim, Research Fellow, World Institute for Development Economics Research (UNU-WIDER), United Nations University
Ada Jansen, Professor and Vice Dean (Learning and Teaching), Faculty of Economic and Management Sciences, Stellenbosch University
Adrienne Lees, Researcher, Institute of Development Studies
Maria Jouste, Research Associate, World Institute for Development Economics Research (UNU-WIDER), United Nations University

Completing value-added tax (VAT) returns takes time, and waiting for a refund can tie up money a business needs to pay suppliers or invest.

The South African Revenue Service wants to ease both pressures while making it harder for businesses to under-report VAT. VAT-registered businesses already file returns electronically, reporting VAT on their sales and purchases. The revenue service checks supporting invoices after submission when it requests them.

VAT is a tax on most goods and services. VAT-registered businesses charge it on the goods and services they supply, deduct…

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