The Bookkeepers Guide to VAT Expense Deductions Self-Study Course

This practical short course is designed to help bookkeepers, accountants, and business professionals understand which VAT expenses can be claimed and which cannot under South African VAT legislation. VAT mistakes are one of the most common reasons for SARS penalties and audit findings, and many businesses unknowingly claim input VAT incorrectly.

In this course, you will learn how to correctly identify deductible VAT expenses, apply apportionment where necessary, understand restricted expenses such as entertainment and motor cars, and ensure proper documentation for SARS compliance. The course breaks down complex VAT rules into clear, practical guidance that can immediately be applied in day-to-day bookkeeping.

TOPICS DISCUSSED:

Module 1 – Introduction and Basic Concepts

Module 2 – What you CAN and CANNOT deduct

Module 3 – Time and Value of Supply

Module 4 – Entertainment

Module 5 – Motor Cars

Module 6 – Accommodation

Module 7 – Exempt Supplies

Module 8 – Zero-Rated Supplies

Annexures Included:

• Annexure A – Bookkeepers Guide to VAT Expense Deductions - Work Sheet
• Annexure B - New VAT Changes - What actually changed