Company Policies

Misprints Policy

We do our best to provide you with the most up-to-date and accurate information. In the event that an error does occur, we reserve the right to correct or cancel an order at any time, and/or edit an order to reflect the correction, and/or correct the error on our web site. In the event that you are shipped an incorrect product, we will gladly accept the unit back and offer you a full refund.

Privacy Policy

IntelliSolutions Africa respects your privacy This statement discloses the privacy practices for both our web site and email system. We have designed IntelliSolutions Africa  so that no personal identifying information is displayed online or is accessible to the general public. We do not sell or rent our customer information to any outside parties.

Described below is our privacy policy in these areas:

    •    Use of Your Email Address
    •    Registration
    •    Sharing of Information
    •    “Cookies”
    •    Updating Your Customer Information

Use of Your Email Address

If you provide us with your email address, register as a customer or make a purchase from us, we will occasionally send you email with recommendations or notices of new products and prices. This email may include paid advertisements from third parties. To block future email of this type, simply follow the instructions at the bottom of the message. Separately, we send email to keep you informed about the status your orders. These messages cannot be blocked.

Registration

During IntelliSolutions Africa  registration process, we ask you to provide us with contact information, such as name, billing address, shipping address, email address, and telephone number. We use this information to verify your account and to process your orders.

Sharing of Information

We do not sell, rent or share any customer information, except for transactions involving third parties. In such cases, we provide only the information required to complete the transaction. By contract, the third party is not permitted to sell, rent or share this information. For advertising purposes, visitor and customer information is statistically aggregated and reported to advertisers. However, we do not disclose to these entities any information that could be used to personally identify you, such as your name, account, password, credit card number, or transaction history.

“Cookies”

IntelliSolutions Africa uses software tags called “cookies” to identify customers when they visit our site. They help us understand your buying preferences and customize our service to your needs. By understanding which areas of the site you visit, cookies allow us to present information, products and specials that are of personal interest. The information we collect with cookies is not sold, rented or shared with any outside parties.

Updating Your Customer Information

At any time you may update your IntelliSolutions Africa customer account information by going to the customer zone and clicking on “Edit Personal Details”. Here you may update your name, password, billing address, shipping address, and telephone number.

Returns Policy

Giving our customers peace of mind

You can have peace of mind that IntelliSolutions Africa only stocks genuine and locally obtained brands. We are confident that you will be satisfied with every purchase you make. If you experience any problem or concern, please refer to the options provided for below. We are committed to operate our business in terms of the Consumer Protection Act and all policies are subject to the applicable law.

Returns are subject to the following conditions:

We will refund or exchange most goods if you return them within 7 days of purchase. You will need to provide your original invoice, so please keep this in a safe place. Goods returned after this 7 day period will attract a handling and restocking fee. To start a return, you can contact us at queries@intellisolutions.africa. If your return is accepted, we’ll send you a return shipping label, as well as instructions on how and where to send your package. Items sent back to us without first requesting a return will not be accepted. 

Returns are subject to the following conditions:
  1. The products must still be in their original condition and packaging and you may not have used them at all.
  2. The return is done so at the expense of the customer, who will cover all courier fees involved.  This will be deducted from the product purchase price if a refund is required.
  3. For an exchange, the client is liable for the courier fee for both the return and resending of the new replacement item.
  4. The products are re-parceled in a suitable cardboard box and sealed properly for the return journey. Please remember to put a copy of your invoice in the box.
Are any goods excluded from the 7 day refund or exchange policy?

Yes, due to certain applicable legislation or for reasons of cost efficiency. The goods we exclude from the 7 day return and exchange policy are:
  1. Software and DVD’s are protected by copyright law. Unless there is a manufacturing defect in the goods, you can only return these goods if they are still in the original condition as sold and the packaging and plastic seal has not been unsealed or tampered with in any way.
  2. Goods which have been ordered through special arrangement or custom order and which is not a normal stock item may only be returned if defective.
  3. Goods which are sold as damaged, defective, used or repaired, where we disclosed these facts to you before you bought the goods.
What if the goods are unsuitable for the purpose I initially bought them for?
  1. If you indicated a particular purpose for which you intend using the goods to IntelliSolutions Africa and we confirmed that you will be able to use the goods for that purpose, you may return the goods within 7 working days after you purchased them if it turns out that the goods are not suitable for the purpose you anticipated and indicated to the salesperson.
  2. Subject to our rights in law to charge you for use and to get the goods fit for re-stocking, we will give you a refund.
What can I do if the goods are defective?
  1. All goods sold by IntelliSolutions Africa have a carry in warranty, unless specified that the product is sold with an on-site warranty.
  2. If your goods purchased are defective and still within the manufacturer’s carry in warranty period, IntelliSolutions Africa will send details of where the goods must be sent for repair, and the manufacturer will decide whether you have a valid claim and if so, whether they will repair or replace.
  3. Goods sold with an on-site warranty will be logged with the necessary repair agent to arrange for an on-site repair. 
  4. If the goods become defective once the manufacturer’s warranty has expired, the goods can be taken to the manufacturer or its agents to repair them.
  5. If you require IntelliSolutions Africa to arrange a Collect-Repair-Return, a fee will be payable for this service and no repairs will be done without you approving a quotation first. Payment for any repairs must be made before the work is carries out.  
Are there any conditions that apply to manufacturer’s warranties?

As with all warranties, certain conditions and exceptions apply. Please take proper note of any terms or instructions that accompany your goods.
  1. Defects that develop may be replaced or refunded at the manufacturer’s election, and subject to the relevant manufacturer’s policy or extended warranty.
  2. Used consumables such as printer toners or cartridges may not form part of the hardware being repaired and will thus not be replaced during repair.
In what instances may the manufacturer’s warranty not apply?

The manufacturer’s warranty will only apply to defects in the process of manufacturing the goods and will not apply in the following instances:
  1. Damage caused by lightning or power surges.
  2. Damage caused by misuse or abuse to the goods.
  3. Goods used for a purpose other than the purpose for which they were manufactured.
  4. Goods used contrary to their instruction manuals.
  5. Accidental damage.
How will I be refunded? 

Once we have accepted a return and approved a refund, you will receive the refund in one of the following ways:
  1. Electronic fund transfer (EFT) directly into your account (allow at least 3-5 working days)
  2. Credit card (by reversal back to your credit card and subject to banking delays)
Generally, you will be refunded in the same manner in which you paid 
IntelliSolutions Africa. 

In order to request a return, this needs to be done within the 7 business day period. The following steps need to take place:
  1. Please send an e-mail to info@intellisolutions.shop requesting the return or exchange.
  2. Once the parcel has been sent back to our offices and received and inspected, we’ll contact you immediately to verify that we have received the parcel. We will then go ahead with the refund or exchange.
  3. If the order was paid by credit card, then we will refund your credit card. If you paid by EFT, then we will request your banking details and pass this on to our accountant who will do the direct deposit. Refunds typically take 3-5 working days to reflect into your account.
  4. For exchanges, we’ll notify you the moment the product/s have been dispatched and provide you with the tracking information.

Shipping Policy

Please Note :

IntelliSolutions Africa is not a retail store, so we do not carry stock and all products are sourced from our various local suppliers. All sales are processed back-to-back against confirmed purchase orders received.

How long should my order take to be delivered?

  • Delivery usually takes 2-7 business days if stock is available.
  • Items out of stock will be backordered and delivered when new stock arrives.
  • Confirmation of ETA will be emailed when orders are processed.

Shipping Rates

  • Shipping Rates are calculated at checkout.
  • Shipping Rates are based on customer’s address and the weight and dimensions of the order.
  • We will endeavor to offer the lowest shipping rates possible.

Internationally Orders

  • We are not able to ship products internationally in a economical viable, sustainable way.
  • International customers can arrange for collection in South Africa with their own couriers and at their own expense.
  • A valid Tax Invoice is supplied with all orders for VAT purposes.   
  • Please see our information on VAT Zero-Rating Rules for Exports.

Terms of Service

OVERVIEW 

This website is operated by Intellisolutions.africa. Throughout the site, the terms “we”, “us” and “our” refer to Intellisolutions.africa. Intellisolutions.africa offers this website, including all information, tools and services available from this site to you, the user, conditioned upon your acceptance of all terms, conditions, policies and notices stated here. 

By visiting our site and/ or purchasing something from us, you engage in our “Service” and agree to be bound by the following terms and conditions (“Terms of Service”, “Terms”), including those additional terms and conditions and policies referenced herein and/or available by hyperlink. These Terms of Service apply to all users of the site, including without limitation users who are browsers, vendors, customers, merchants, and/ or contributors of content. 

Please read these Terms of Service carefully before accessing or using our website. By accessing or using any part of the site, you agree to be bound by these Terms of Service. If you do not agree to all the terms and conditions of this agreement, then you may not access the website or use any services. If these Terms of Service are considered an offer, acceptance is expressly limited to these Terms of Service. 

Any new features or tools which are added to the current store shall also be subject to the Terms of Service. You can review the most current version of the Terms of Service at any time on this page. We reserve the right to update, change or replace any part of these Terms of Service by posting updates and/or changes to our website. It is your responsibility to check this page periodically for changes. Your continued use of or access to the website following the posting of any changes constitutes acceptance of those changes. 

Our store is hosted on Shopify Inc. They provide us with the online e-commerce platform that allows us to sell our products and services to you. 

SECTION 1 - ONLINE STORE TERMS 

By agreeing to these Terms of Service, you represent that you are at least the age of majority in your state or province of residence, or that you are the age of majority in your state or province of residence and you have given us your consent to allow any of your minor dependents to use this site. 
You may not use our products for any illegal or unauthorized purpose nor may you, in the use of the Service, violate any laws in your jurisdiction (including but not limited to copyright laws). 
You must not transmit any worms or viruses or any code of a destructive nature. 
A breach or violation of any of the Terms will result in an immediate termination of your Services. 

SECTION 2 - GENERAL CONDITIONS 

We reserve the right to refuse service to anyone for any reason at any time. 
You understand that your content (not including credit card information), may be transferred unencrypted and involve (a) transmissions over various networks; and (b) changes to conform and adapt to technical requirements of connecting networks or devices. Credit card information is always encrypted during transfer over networks. 
You agree not to reproduce, duplicate, copy, sell, resell or exploit any portion of the Service, use of the Service, or access to the Service or any contact on the website through which the service is provided, without express written permission by us. 
The headings used in this agreement are included for convenience only and will not limit or otherwise affect these Terms. 

SECTION 3 - ACCURACY, COMPLETENESS AND TIMELINESS OF INFORMATION 

We are not responsible if information made available on this site is not accurate, complete or current. The material on this site is provided for general information only and should not be relied upon or used as the sole basis for making decisions without consulting primary, more accurate, more complete or more timely sources of information. Any reliance on the material on this site is at your own risk. 
This site may contain certain historical information. Historical information, necessarily, is not current and is provided for your reference only. We reserve the right to modify the contents of this site at any time, but we have no obligation to update any information on our site. You agree that it is your responsibility to monitor changes to our site. 

SECTION 4 - MODIFICATIONS TO THE SERVICE AND PRICES 

Prices for our products are subject to change without notice. 
We reserve the right at any time to modify or discontinue the Service (or any part or content thereof) without notice at any time. 
We shall not be liable to you or to any third-party for any modification, price change, suspension or discontinuance of the Service. 

SECTION 5 - PRODUCTS OR SERVICES (if applicable) 

Certain products or services may be available exclusively online through the website. These products or services may have limited quantities and are subject to return or exchange only according to our Return Policy. 
We have made every effort to display as accurately as possible the colors and images of our products that appear at the store. We cannot guarantee that your computer monitor's display of any color will be accurate. 
We reserve the right, but are not obligated, to limit the sales of our products or Services to any person, geographic region or jurisdiction. We may exercise this right on a case-by-case basis. We reserve the right to limit the quantities of any products or services that we offer. All descriptions of products or product pricing are subject to change at anytime without notice, at the sole discretion of us. We reserve the right to discontinue any product at any time. Any offer for any product or service made on this site is void where prohibited. 
We do not warrant that the quality of any products, services, information, or other material purchased or obtained by you will meet your expectations, or that any errors in the Service will be corrected. 

SECTION 6 - ACCURACY OF BILLING AND ACCOUNT INFORMATION 

We reserve the right to refuse any order you place with us. We may, in our sole discretion, limit or cancel quantities purchased per person, per household or per order. These restrictions may include orders placed by or under the same customer account, the same credit card, and/or orders that use the same billing and/or shipping address. In the event that we make a change to or cancel an order, we may attempt to notify you by contacting the e‑mail and/or billing address/phone number provided at the time the order was made. We reserve the right to limit or prohibit orders that, in our sole judgment, appear to be placed by dealers, resellers or distributors. 

You agree to provide current, complete and accurate purchase and account information for all purchases made at our store. You agree to promptly update your account and other information, including your email address and credit card numbers and expiration dates, so that we can complete your transactions and contact you as needed. 

For more detail, please review our Returns Policy. 

SECTION 7 - OPTIONAL TOOLS 

We may provide you with access to third-party tools over which we neither monitor nor have any control nor input. 
You acknowledge and agree that we provide access to such tools ”as is” and “as available” without any warranties, representations or conditions of any kind and without any endorsement. We shall have no liability whatsoever arising from or relating to your use of optional third-party tools. 
Any use by you of optional tools offered through the site is entirely at your own risk and discretion and you should ensure that you are familiar with and approve of the terms on which tools are provided by the relevant third-party provider(s). 
We may also, in the future, offer new services and/or features through the website (including, the release of new tools and resources). Such new features and/or services shall also be subject to these Terms of Service. 

SECTION 8 - THIRD-PARTY LINKS 

Certain content, products and services available via our Service may include materials from third-parties. 
Third-party links on this site may direct you to third-party websites that are not affiliated with us. We are not responsible for examining or evaluating the content or accuracy and we do not warrant and will not have any liability or responsibility for any third-party materials or websites, or for any other materials, products, or services of third-parties. 
We are not liable for any harm or damages related to the purchase or use of goods, services, resources, content, or any other transactions made in connection with any third-party websites. Please review carefully the third-party's policies and practices and make sure you understand them before you engage in any transaction. Complaints, claims, concerns, or questions regarding third-party products should be directed to the third-party. 

SECTION 9 - USER COMMENTS, FEEDBACK AND OTHER SUBMISSIONS 

If, at our request, you send certain specific submissions (for example contest entries) or without a request from us you send creative ideas, suggestions, proposals, plans, or other materials, whether online, by email, by postal mail, or otherwise (collectively, 'comments'), you agree that we may, at any time, without restriction, edit, copy, publish, distribute, translate and otherwise use in any medium any comments that you forward to us. We are and shall be under no obligation (1) to maintain any comments in confidence; (2) to pay compensation for any comments; or (3) to respond to any comments. 
We may, but have no obligation to, monitor, edit or remove content that we determine in our sole discretion are unlawful, offensive, threatening, libelous, defamatory, pornographic, obscene or otherwise objectionable or violates any party’s intellectual property or these Terms of Service. 
You agree that your comments will not violate any right of any third-party, including copyright, trademark, privacy, personality or other personal or proprietary right. You further agree that your comments will not contain libelous or otherwise unlawful, abusive or obscene material, or contain any computer virus or other malware that could in any way affect the operation of the Service or any related website. You may not use a false e‑mail address, pretend to be someone other than yourself, or otherwise mislead us or third-parties as to the origin of any comments. You are solely responsible for any comments you make and their accuracy. We take no responsibility and assume no liability for any comments posted by you or any third-party. 

SECTION 10 - PERSONAL INFORMATION 

Your submission of personal information through the store is governed by our Privacy Policy. To view our Privacy Policy. 

SECTION 11 - ERRORS, INACCURACIES AND OMISSIONS 

Occasionally there may be information on our site or in the Service that contains typographical errors, inaccuracies or omissions that may relate to product descriptions, pricing, promotions, offers, product shipping charges, transit times and availability. We reserve the right to correct any errors, inaccuracies or omissions, and to change or update information or cancel orders if any information in the Service or on any related website is inaccurate at any time without prior notice (including after you have submitted your order). 
We undertake no obligation to update, amend or clarify information in the Service or on any related website, including without limitation, pricing information, except as required by law. No specified update or refresh date applied in the Service or on any related website, should be taken to indicate that all information in the Service or on any related website has been modified or updated. 

SECTION 12 - PROHIBITED USES 

In addition to other prohibitions as set forth in the Terms of Service, you are prohibited from using the site or its content: (a) for any unlawful purpose; (b) to solicit others to perform or participate in any unlawful acts; (c) to violate any international, federal, provincial or state regulations, rules, laws, or local ordinances; (d) to infringe upon or violate our intellectual property rights or the intellectual property rights of others; (e) to harass, abuse, insult, harm, defame, slander, disparage, intimidate, or discriminate based on gender, sexual orientation, religion, ethnicity, race, age, national origin, or disability; (f) to submit false or misleading information; (g) to upload or transmit viruses or any other type of malicious code that will or may be used in any way that will affect the functionality or operation of the Service or of any related website, other websites, or the Internet; (h) to collect or track the personal information of others; (i) to spam, phish, pharm, pretext, spider, crawl, or scrape; (j) for any obscene or immoral purpose; or (k) to interfere with or circumvent the security features of the Service or any related website, other websites, or the Internet. We reserve the right to terminate your use of the Service or any related website for violating any of the prohibited uses. 

SECTION 13 - DISCLAIMER OF WARRANTIES; LIMITATION OF LIABILITY 

We do not guarantee, represent or warrant that your use of our service will be uninterrupted, timely, secure or error-free. 
We do not warrant that the results that may be obtained from the use of the service will be accurate or reliable. 
You agree that from time to time we may remove the service for indefinite periods of time or cancel the service at any time, without notice to you. 
You expressly agree that your use of, or inability to use, the service is at your sole risk. The service and all products and services delivered to you through the service are (except as expressly stated by us) provided 'as is' and 'as available' for your use, without any representation, warranties or conditions of any kind, either express or implied, including all implied warranties or conditions of merchantability, merchantable quality, fitness for a particular purpose, durability, title, and non-infringement. 
In no case shall Intellisolutions.africa, our directors, officers, employees, affiliates, agents, contractors, interns, suppliers, service providers or licensors be liable for any injury, loss, claim, or any direct, indirect, incidental, punitive, special, or consequential damages of any kind, including, without limitation lost profits, lost revenue, lost savings, loss of data, replacement costs, or any similar damages, whether based in contract, tort (including negligence), strict liability or otherwise, arising from your use of any of the service or any products procured using the service, or for any other claim related in any way to your use of the service or any product, including, but not limited to, any errors or omissions in any content, or any loss or damage of any kind incurred as a result of the use of the service or any content (or product) posted, transmitted, or otherwise made available via the service, even if advised of their possibility. Because some states or jurisdictions do not allow the exclusion or the limitation of liability for consequential or incidental damages, in such states or jurisdictions, our liability shall be limited to the maximum extent permitted by law. 

SECTION 14 - INDEMNIFICATION 

You agree to indemnify, defend and hold harmless Intellisolutions.africa and our parent, subsidiaries, affiliates, partners, officers, directors, agents, contractors, licensors, service providers, subcontractors, suppliers, interns and employees, harmless from any claim or demand, including reasonable attorneys’ fees, made by any third-party due to or arising out of your breach of these Terms of Service or the documents they incorporate by reference, or your violation of any law or the rights of a third-party. 

SECTION 15 - SEVERABILITY 

In the event that any provision of these Terms of Service is determined to be unlawful, void or unenforceable, such provision shall nonetheless be enforceable to the fullest extent permitted by applicable law, and the unenforceable portion shall be deemed to be severed from these Terms of Service, such determination shall not affect the validity and enforceability of any other remaining provisions. 

SECTION 16 - TERMINATION 

The obligations and liabilities of the parties incurred prior to the termination date shall survive the termination of this agreement for all purposes. 
These Terms of Service are effective unless and until terminated by either you or us. You may terminate these Terms of Service at any time by notifying us that you no longer wish to use our Services, or when you cease using our site. 
If in our sole judgment you fail, or we suspect that you have failed, to comply with any term or provision of these Terms of Service, we also may terminate this agreement at any time without notice and you will remain liable for all amounts due up to and including the date of termination; and/or accordingly may deny you access to our Services (or any part thereof). 

SECTION 17 - ENTIRE AGREEMENT 

The failure of us to exercise or enforce any right or provision of these Terms of Service shall not constitute a waiver of such right or provision. 
These Terms of Service and any policies or operating rules posted by us on this site or in respect to The Service constitutes the entire agreement and understanding between you and us and govern your use of the Service, superseding any prior or contemporaneous agreements, communications and proposals, whether oral or written, between you and us (including, but not limited to, any prior versions of the Terms of Service). 
Any ambiguities in the interpretation of these Terms of Service shall not be construed against the drafting party. 

SECTION 18 - GOVERNING LAW 

These Terms of Service and any separate agreements whereby we provide you Services shall be governed by and construed in accordance with the laws of South Africa. 

SECTION 19 - CHANGES TO TERMS OF SERVICE 

You can review the most current version of the Terms of Service at any time at this page. 
We reserve the right, at our sole discretion, to update, change or replace any part of these Terms of Service by posting updates and changes to our website. It is your responsibility to check our website periodically for changes. Your continued use of or access to our website or the Service following the posting of any changes to these Terms of Service constitutes acceptance of those changes. 

SECTION 20 - CONTACT INFORMATION 

IntelliSolutions Africa (Pty) Ltd
Registration Number 2010/007099/07.
Vat Number 4200169771

Office Address
PO Box 3852
Rivonia 
2128

Contact Details
Phone No    +27 87 808-4777
Fax2eMail    +27 86 662-4089

Email
queries@intellisolutions.africa

VAT Zero-Rating Rules for Exports

An overview of the most significant changes

Significant changes were recently made to the rules for the zero-rating of export sales. Non-compliance could result in the seller of the movable goods being liable for output tax at the standard rate.

Significant changes were recently made to the rules for the zero-rating of export sales. Non-compliance could result in the seller of the movable goods being liable for output tax at the standard rate.

Generally speaking, output tax must be levied at the standard rate of 14% on the value of all taxable supplies of movable goods made by a vendor. An exception to this rule arises where a vendor sells goods, and he either exports them or the recipient of the goods removes them from South Africa. In these circumstances, the vendor is entitled to levy VAT at the zero rate provided that he complies with the relevant rules.

The zero-rating rules fall into two categories, necessitating a clear understanding of the contractual terms of the export sale. A direct export occurs when the seller of the goods consigns or delivers the goods to a recipient at an address in an export country. The important issue here is that the seller of the goods is contractually responsible for and in control of the export. An indirect export occurs when the recipient (who must be a ‘qualifying purchaser’) of the goods removes or transports the movable goods to an address in an export country. Here, it is the recipient who is responsible for and in control of the export.

The requirements set out in Interpretation Note 30 (issue 3) dated 5 May 2014 must be complied with before zero-rating a direct export. The requirements for electing the zero-rating of an indirect export are contained in the Export Regulation gazetted on 2 May 2014 (GG 37580). The rules for zero-rating contained in these publications cover designated commercial (exit) ports, documentation, time periods for removing the movable goods from South Africa and time periods within which the supporting documentation must be obtained.

Direct Export

To apply the zero-rate, the supplying vendor must either-

  • physically deliver the movable goods to the recipient, the recipient’s appointed agent or the recipient’s customer at an address in an export country; or
  • engage a cartage contractor to deliver the goods to the recipient, the recipient’s agent or recipient’s customer in an export country.

In this context, a ‘cartage contractor’ means a person whose business includes the transportation of goods and includes couriers and freight forwarders.

Generally, the movable goods must be exported from South Africa within 90 days from the earlier of the time an invoice is issued or the time any payment of consideration is received by the supplying vendor. A ruling can be obtained from the Commissioner where the goods cannot be exported within this time period due to circumstances beyond the vendor’s control. Failure to export the goods timeously will result in the supplying vendor having to account for output tax at the standard rate of 14%. The ‘removal’ rules also provide relief for unusual transactions including:

  • the receipt of an advance payment;
  • the export of precious metals by air;
  • goods which are subject to a process of repair, improvement, erection, manufacture, assembly or alteration before being exported;
  • the export of a preserved or mounted hunted animal; and
  • the supply of manufactured or reconditioned tank containers.    

The documentary proof that is acceptable to the Commissioner to support the zero-rating of a direct export is listed under two headings viz. goods delivered by the vendor and goods conveyed by the vendor’s contractually appointed cartage contractor. The mode of transport will dictate the required documents and, generally, all documents must be obtained within 90 days of the time when the goods are required to be exported (or any other exceptional or approved time period). Various payment related exceptions are made to this 90 day rule including where the parties have contractually agreed to a longer payment period, where the recipient is unable to pay due to restrictions on the availability of foreign exchange by the country in which the recipient carries on his enterprise and where the vendor has written the consideration off as irrecoverable.

Where a vendor is unable to comply with the stipulated time period for obtaining the required documentation, he must account for output tax at the standard rate of 14%.  The vendor then has a remaining period of five years to obtain the missing documentation and reverse the output tax.

The ‘documentation’ rules also cater for other unusual types of supplies including:

  • supplies of second-hand goods;
  • movable goods exported before an invoice is issued or payment is received;
  • movable goods which are already outside South Africa when they are supplied including goods that have been temporarily exported, sold on the high seas and sales of consignment stock already in an export country;
  • supplies that are subject to a process of improvement, manufacture, assembly or alteration by a third party in South Africa before being exported by the supplying vendor; and
  • movable goods supplied to another vendor and delivered to that vendor’s customer at an address in an export country 

Indirect Export

The rules pertaining to the zero-rating of an indirect export of movable goods are set out under the following headings:

  • Part One: Procedures for granting of refunds of tax to qualifying purchasers residing in or conducting business in export countries;
  • Part Two- Section A: Procedures for the vendor who elects to supply movable goods at the zero rate to a qualifying purchaser, where the movable goods are initially delivered to a harbour, an airport, or are supplied by means of a pipeline or electrical transmission line in the Republic before being exported;
  • Part Two – Section B: Procedures for the vendor who elects to supply movable goods to a qualifying purchaser at the zero rate where the movable goods are to be exported via road or rail; and
  • Part Three: The export time periods, the time period to obtain documentary proof, Government agreements and transitional rules.

Under Part One, the supplying vendor will charge output tax at the standard rate of 14% on the supply of the movable goods to the qualifying purchaser. The qualifying purchaser is then entitled to obtain a refund of the VAT paid from the VAT Refund Administrator, upon compliance with the prescribed conditions. The movable goods must be exported within 90 days from the date of the tax invoice issued to the qualifying purchaser and the goods must be exported via a designated port and declared to a customs official and a VRA official where one is present at the designated port.

Under Part Two-Section A, the supplying vendor may elect to levy VAT at the zero-rate. This election may only be made where the supplying vendor ensures that the movable goods are delivered (irrespective of the contractual conditions of the delivery) to a designated commercial port from where the goods are to be exported by sea or air by the qualifying purchaser. The goods must be exported from South Africa within 90 days from the earlier of the time an invoice is issued by the supplying vendor or the time any consideration is received by the vendor.    

In terms of Part Two-Section B, the supplying vendor may also elect to zero-rate the sale of movable goods which are to be exported by road or rail. This election may be made where a vendor supplies the goods to a qualifying purchaser and the goods are to be exported from South Africa by the qualifying purchaser’s agent or the supply and exportation is of specific lubricants by the manufacturer thereof in the Oil and Gas industry. Under this Part, the supplying vendor must consign or deliver the movable goods to the agent’s premises or ensure that the movable goods are delivered to the agent’s premises. The agent, in this context, means a registered vendor located in South Africa who is the agent of the qualifying purchaser and who has been appointed to collect, consolidate and deliver movable goods to the qualifying purchaser at an address in an export country. The agent must be registered under the Rules to section 59A of the Customs and Excise Act, 1964 (the ‘Customs Act’) and be a licensed remover of goods in bond as contemplated in section 64D of the Customs Act. The goods must be exported from South Africa within 90 days from the earlier of the time an invoice is issued by the supplying vendor or the time any consideration is received by the vendor.    

Part Three makes provision for special export time periods for the supply of movable goods involving-:

  • the receipt of an advance payment;
  • the export of precious metals by air;
  • goods which are subject to a process of repair, improvement, erection, manufacture, assembly or alteration before being exported;
  • the export of a preserved or mounted hunted animal; and
  • the supply of manufactured or reconditioned tank containers.   

The stipulated export time periods may be extended by the Commissioner where the movable goods cannot be exported within the required time period due to circumstances beyond the control of the supplying vendor or due to exceptional commercial delays or difficulties.

This Part also makes provision for the supplying vendor referred to in Part Two to obtain the required supporting documentation within 90 days from the date that the movable goods are required to be exported. If all the documents cannot be obtained in time, output tax must be accounted for by the supplying vendor at the standard rate of 14%. The vendor then has a remaining period of five years within which to obtain the missing documents and reverse the output tax. Certain exceptions are made for missing payment related documents, similar to those in the rules applying to a Direct Export.

Comments

It is pleasing to see a far greater alignment beiween the zero-rating rules pertaining to a Direct Export and an Indirect Export. The inclusion of exports by road and rail in the rules relating to an Indierct Export is also welcomed. The time limits within which goods are required to be exported from South Africa have also been extended. Supplying vendors, who have accounted for output tax due to outstanding documentation, now have the balance of a 5 year period instead of the previous 1 year to obtain the missing documents and reverse the output tax. Clarification is also provided on the the treatment of a wider range of unusual transactions and, finally, there is extensive cross referencing to applicable parts of the Customs Act.