Legal Articles

Notional VAT in South Africa – Claiming VAT on Second Hand Goods

Posted on 8/12/2025 2:57 PM By Cor van Deventer

For businesses that regularly purchase pre-owned assets—whether machinery, vehicles, furniture, or even certain fixed property—understanding how notional input VAT on second-hand goods works can create measurable cash flow savings. But it’s not a free-for-all. The rules are technical, the definitions are specific, and non-compliance can result in SARS rejecting the claim entirely.

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