A New Era for Diesel Refunds: More than Just a Registration Exercise

Businesses claiming diesel refunds may be inclined to view the South African Revenue Service’s (SARS) new diesel refund registration system as little more than an administrative change. However, the reforms signal a far more fundamental shift. For the first time, South Africa is moving towards a dedicated diesel refund framework that sits outside the value-added tax (VAT) system, introducing new registration obligations, greater supply-chain visibility and potentially a renewed focus on compliance and substantiation. This article is written by Chetan Vanmali, partner, Amanda Nkwanyana, partner and Pérez Pillay, associate at Webber Wentzel.