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Types of Supplies - Coggle Diagram
Types of Supplies
Zero-Rating
Subject to VAT at 0%
Can still claim input VAT
Export of goods
Export of second-hand goods
Sale of a going concern
Fuel levies
Basic food stuff
Goods on behalf of non-South African non-vendors
International transport
Intellectual property rights used outside South Africa
Zero-rated services such as export related services
Exempt Supplies
No VAT levied
Cannot claim input or output
Residential accommodation
Educational services
Sale or letting of land outside south Africa
Public transport by road and rail
Trade union subscriptions
Sectional titles bodies
Trade union subscriptions
Association not for gain
Financial Services
Also exempt from VAT
Exchange of currency
Interest
Provision of life insurance policy
Issue, sale or transfer of shares
Retirement fund annuity contributions
Provident fund contributions
Cession of debts
Non-bank fee related