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VAT- Types of Supplies - Coggle Diagram

- - - - Sale of going concern deemed to be supply of goods- important exception
      - Requirement- purchaser must be vendor+ seller must retain proof that purchaser is vendor
      - Must be sale of income earning activity
    - - Recipient must be outside SA- Does not apply to service when service is rendered to non-resident while they are in SA
      - Tourism- arranging services can be zero-rated but local component standard-rated
    - - Consigned or delivered to recipient outside SA
      - Proof through documentation required
      - Export of secondhand goods and services
        
        If VAT was claimed when goods purchased new- export cannot be zero-rated in full.
        
        In this case, supplier must levy VAT equal to notional input tax originally deducted