VAT Refund

VAT REFUND INFORMATION FOR FOREIGN TOURIST AND NON RESIDENTS

Introduction

The VAT Act 2000 Section 38 (10) states that the Commissioner of Inland Revenue may refund VAT paid by any individual who does not hold a Namibian passport on goods of a minimum value of N$ 250.00 (including VAT) purchased by that individual in Namibia and removes as personal accompanied baggage to any other country.

Section 38 (11) provides for the refund of VAT paid for goods acquired and exported from Namibia by a nun-resident person.

In order to claim a VAT refund the foreign tourist or non-resident is required to follow the procedure stipulated by the Commissioner of Inland Revenue.

Step 1: Documentation

Identify yourself as a tourist or non-resident to the supplier and request a tax invoice for the goods you have purchased. A "tax invoice" must contain all the following information:

(a) The words "tax invoice" in a prominent place;
(b) The name, address and VAT registration number of the registered person making the supply;
(c) The name and address of the recipient of the supply;
(d) The individualised serial number and date on which the tax invoice is issued;
(e) A description of the goods supplied;
(f) The quantity or volume of the goods supplied;
(g) The total amount of the tax charged, the consideration for the supply and the consideration including tax.

Step 2: Customs procedure and Goods inspection

Before approaching the VAT Refund Administration (VRA) for a refund the claimant must comply with the prescribed Namibian Customs procedures. Therefore the goods and the relevant tax invoices must be presented to a Customs Official and the VRA for inspection. Inspection must be evidenced by an endorsement on the tax invoice by an Customs Official and employee of the VRA.

At Windhoek International Airport where the movable goods are transported as checked luggage, such goods must be presented to a Customs Official prior to the goods being checked in. The Customs Official will endorse the relevant tax invoice/s confirming proof of export of the goods.

REMEMBER: NO INSPECTION - NO REFUND

Step 3: Claim your refund

At Windhoek International Airport, Ariamsvlei Border Post and Noordoewer Border Posts present your claim at the VAT Refund Office. Your claim will be processed and you will be issued with a VAT refund receipt. Provided the claim is not selected for further audit and the value of the refund is below an amount determined by the Commissioner of Inland Revenue, a refund cheque will be issued. Refund cheques are issued in South African Rand and are payable anywhere in the world. You may request that payment be made by direct bank transfer in which case the refund will be made once the claim is approved by Inland Revenue. The bank charges associated with the transfer are for the account of the claimant.

Should you depart from any other designated departure point, you must complete a VAT 16 or VAT 17 claim form, as the case may be , and present the claim form together with the tax invoices and the goods to a Customs Official. Your claim will be processed by the VRA in Windhoek and payment made in preferred manner once Inland Revenue has approved the claim.

General Information

• In the case of foreign tourists only purchases exceeding a VAT inclusive value of N$ 250.00 will be considered for a VAT refund.

• The Commissioner of Inland Revenue determines the value of  refund cheques issued on departure. Refunds exceeding this amount will be posted.

• Goods consumed and services rendered in Namibia do not qualify for a VAT refund.

• Only original tax invoices or valid copy tax invoices will be considered for a refund.

• An administration fee of 1% of the VAT inclusive value of the claim will be deducted subject to a minimum of N$ 15.00 and maximum of N$ 500.00.

• Where a claimant requests payment by direct bank transfer the bank charges associated therewith will be deducted from the amount to be refunded.

• Information contained herein is subject to change or variation notice.

Related:

• Border posts

• Visas

• Customs regulations

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