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Completing your Vat return? Here's what to do if you provide commercial accommodation

by , 20 March 2014
Commercial accommodation is subject to Vat. And you need to record the amounts correctly in your Vat return. If you provide this kind of accommodation, continue reading to find out which blocks you need to fill in on your Vat return.

What's commercial accommodation?

To ensure you've got everything right under commercial accommodation, let's look at the definition first.

According to Philip Rosenberg, the Managing Editor of the VAT201 E-report: The comprehensive guide to completing your Vat return correctly, commercial accommodation is:

  • Lodging or board and lodging, together with domestic goods and services, in any house, flat, apartment, room, hotel, motel, inn, guesthouse, boarding house, residential establishment, holiday accommodation unit, chalet, tent, caravan, camping site, houseboat or similar establishment, which is regularly or systematically supplied. And where the total annual receipts from the supply thereof exceeds R60 000 in a period of 12 months or is reasonably expected to exceed that amount in a period of 12 months, but excluding a dwelling supplied in terms of an agreement for the letting and hiring thereof;
  • Lodging or board and lodging in a home for the aged, children, physically or mentally handicapped persons; and
  • Lodging or board and lodging in a hospice.

If this sounds like your business, the following Vat return advice applies to you…


Any person who is liable to register for Vat but fails to do so is guilty of an offence and may be liable to a fine or two years imprisonment.

Don't get caught out!


Here's how to complete your Vat return in you provide commercial accommodation

The simplest way to complete a Vat return is to do it on e-Filing.

When you've logged in, fill in Blocks 5 and 7 if you provide commercial accommodation.

If your sole income is from commercial accommodation, then you ONLY complete these blocks. And not block 1.The amounts you fill in here must exclude Vat. The e- Filing system calculates the reductions and Vat in blocks 6, 8 and 9.

It's that simple. Filling in your Vat return correctly will help ensure you comply with Vat law.

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