Introduction: The VAT Act 2000 Section 38 (10)
states that the Commissioner of Inland Revenue may
refund VAT paid by any individual who does not hold a
Namibian passport on goods of a minimum value of
N$250.00 (including VAT) purchased by that individual in
Namibia and removed as personal accompanied baggage to
any other country.
Section 38 (11) provides for the refund
of VAT paid for goods acquired and exported from Namibia
by a non-resident person.
In order to claim a VAT refund the
foreign tourist or non-resident is required to follow
the procedure stipulated by the Commissioner of Inland
Revenue.
Step 1.
Documentation:
Identify yourself as a tourist or
non-resident to the supplier and request a tax invoice
for the goods you have purchased. A "tax invoice" must
contain all the following information:
A Tax invoice must contain the
following:
(a) The words "tax invoice" in a
prominent place;
(b) The name, address and VAT registration number of the
registered person making the supply;
(c) The name and address of the recipient of the supply;
(d) The individual serial number and date on which
the tax invoice is issued;
(e) A description of the goods supplied;
(f) The quantity or volume of the goods supplied;
(g) The total amount of the VAT charged, the
consideration for the supply excluding VAT and the
consideration including VAT.
Step 2.
Customs procedure and Goods inspection:
Before
approaching the VAT Refund Administrator (VRA) for a
refund the claimant must comply with the prescribed
Namibian Customs procedures. Thereafter the goods and the
relevant tax invoices must be presented to a Customs
Official and the VRA for inspection. Inspection must be
evidenced by an endorsement on the tax invoice by an
Customs Official and employee of the VRA.
At Windhoek Hosea Kutako International Airport where
the movable goods are transported, as checked luggage,
such goods must be presented to a Customs Official prior
to the goods being checked in. The Customs Official will
endorse the relevant tax invoice/s confirming proof of
export of the goods.
Remember: No
Inspection - No Refund
Step 3.
Claim Your Refund:
At Windhoek International Airport and
Oshikango Border Post
present your claim at the VAT Refund Office. Your claim
will be processed and you will be issued with a VAT
refund receipt. Provided the claim is not selected for
further audit and the value of the refund is below an
amount determined by the Commissioner of Inland Revenue,
a refund cheque will be issued. Refund cheques are
issued in South African Rand and are payable anywhere in
the world. You may request that payment be made by
direct bank transfer in which case the refund will be
made once the claim is approved by Inland Revenue. The
bank charges associated with the transfer are for the
account of the claimant.
Should you depart from any other
designated departure point, you must complete a VAT 16
or VAT 17 claim form, as the case may be , and present
the claim form together with the tax invoices and the
goods to a Customs Official. Your claim will be
processed by the VRA in Windhoek and payment made in
preferred manner once Inland Revenue has approved the
claim.
General Information:
-
In the case of foreign tourists only
purchases totalling a VAT inclusive invoice to the
value of N$250.00 or more will be considered for a VAT refund.
-
The Commissioner of Inland Revenue
determines the value of refund cheques issued on
departure. Refunds exceeding this amount will be
posted.
-
Goods consumed and services rendered
in Namibia do not qualify for a VAT refund.
-
Only original tax invoices or valid
copy tax invoices will be considered for a refund.
-
An administration fee of 1% of the
VAT inclusive value of the claim will be deducted
subject to a minimum of N$15.00 and maximum of N$500.00.
-
Where a claimant requests payment by
direct bank transfer into a credit card account the bank charges associated
therewith will be deducted from the amount to be
refunded.
-
Information contained herein is
subject to change or variation notice.
Information by courtesy of the VAT Refund of
Namibia - December 2007
Tel: +264 (0)61 230773
Fax: +264 (0)61 230772
4th Floor, Old Sanlam Building
Dr. Frans Indongo Street
PO Box 25415
Windhoek
Namibia
Namibia-1on1 Tips:
In the case of visitors to Namibia
having left the country and wishing to submit a VAT
Refund Claim:
- Faxed documents or
email attachments are not acceptable
- All documents must
be original and must be submitted to the VAT Refund
Authority in Windhoek.
- All invoices must
comply with the above listed requirements
- The postal services
within the Southern African Region can be
unreliable. We advise you make use of a reputable
courier service.
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