Zero rate and standard rate VAT on export of goods

Section 11(1)(a) of the VAT Act (the rate of zero per cent), applies where the supplier has supplied the goods (being movable goods) in terms of a sale, or an instalment credit agreement, and the supplier has exported the goods in the circumstances contemplated in paragraph (a), (b) or (c) of the definition of “exported” in section 1(1).  The definition […]