VAT Technical Session:
Apportionment of Value Added Tax
Where goods or services are purchased for mixed purposes, only a portion of the input tax incurred in respect of such goods or services may be deducted. Correctly determining the portion that relates to taxable supplies is essential to ensure VAT compliance and favourable VAT outcomes.
Date:
16 April 2026
Time:
10:00 - 11:00
Platform:
Zoom
Cost:
R220
CPD Points:
1.0
Cost:
R220
CPD Points:
1.0
However, the VAT Act contains a number of other provisions that require apportionment, such as in determining the extent to which services supplied from outside South Africa constitute “imported services”; the extent to which a person is entitled to VAT relief on registration as a vendor. But the issue does not end once apportionment has been applied, as it may be necessary to make an adjustment if the percentage taxable use or application increases or reduces.
Key topics
In this session, the following key topics will be discussed:
- Overview of the legislation
- Direct attribution vs apportionment
- Mixed supplies
-
General input tax apportionment methodology
- Binding General Ruling (VAT) 16 Standard turnover-based method of apportionment
- Complexities
- Imported services and apportionment
- Apportionment where a person commences to be a vendor
- Adjustments where the apportionment ratio applied changes
- Q&A
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Who Should Join?
Tax Practitioners & Consultants
Accountants and Financial Managers
Corporate Tax Teams
About The Speaker
Prof Des Kruger was previously a Partner, and now Consultant, in the Tax Practice at Webber Wentzel Attorneys. He has studied law and tax at the universities of KwaZulu Natal and Wits in South Africa, and Harvard in the United States of America. Des is presently an Adjunct Professor at the University of Cape Town (Law Department) where he lectures in value-added tax (VAT) at the postgraduate level.
Des has specialised in all aspects of taxation, including international tax, corporate tax and value-added tax, for more than 46 years. During that time he spent 12 years in total at Inland Revenue/South African Revenue Service, where he was a Deputy Director (Legal Drafting) and then subsequentely a Specialist in the then Legal and Policy Division. He has co-authored Value-Added Tax in South Africa and Broomberg on Tax Strategy and is currently co-editor of Business Tax and Company Law Quarterly.
Des’ expertise has been recognised by various international research organisations including Chambers Global and the prestigious International Tax Review. He has also been named as one of the top tax consultants in South Africa by the International Tax Review and was named as Lawyer of the Year: Tax, 2010 by Best Lawyers.
Des has Advised both Margo and Katz Tax Commissions of Enquiry into the Tax System of South Africa, and was a member of the VAT Ad-hoc Committee of the Davies Tax Committee.
Gain clarity on one of the most technically challenging areas of VAT and strengthen your approach to VAT apportionment in practice.
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