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Sars value added tax form

Record in respect of imported services by a recipient that is not registered as a vendor 2025

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The document outlines the requirements for recipients of imported services who are not registered as vendors under South African VAT law. It details the necessary record-keeping, including information about the recipient and the imported services, and emphasizes the obligation to declare and pay VAT on these services within specified timeframes. The document also explains penalties for non-compliance and provides guidance on currency conversion for foreign invoices.

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We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

What does it mean to be an importer of records?

By definition, an importer of record (IOR) refers to an importer (an entity or an individual) who is responsible for ensuring that legal goods are imported following the laws and regulations of the importing country.

What is the difference between importer of record and consignee?

As stated earlier, the primary role of an IOR is to get a shipment through customs. Meanwhile, consignees must receive and store or transport the goods. As such, there are certain tasks these roles cannot share. These are some tasks exclusive to IOR services.

Who is the importer of record on a FOB shipment?

Under a Free on Board (FOB) shipping agreement, the buyer is the importer of record as they assume responsibility once the goods are on board at the sellers port. Hence, they handle customs clearance at the destination country.

What is the definition of imported services?

▪ Section 2 of the VAT act defines an imported service as a supply which meets the. following requirements: o The supplier must be a non-resident; o Consumed by a resident-recipient; and o Consumed in the making of non-taxable supplies by the recipient.

What is an importer record?

An importer of record, also known as IOR, provides a service for situations when a company is importing goods into a country where it has no representation and/or it wants the asset to remain the property of the exporter/shipper/origin company.

Can UPS act as an importer of record?

NOTE: UPS Supply Chain Solutions does not act as a certified third-party recordkeeper for clients; CBP requires that importers maintain their own records.

Record in respect of imported services by a recipient that is not registered as a vendor 2025

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