1. Only original tax invoices will be considered for VAT refund purposes.
  2. Only claims where the value of the goods exported at one time exceed N$ 250.00 or more will be considered for a VAT refund. The N$ 250.00 relates to the total value of all the invoices submitted and is not a minimum value per invoice.
  3. Goods consumed and services rendered in Namibia, do not qualify for a VAT refund, only bulk purchases of consumable goods qualify.
  4. The items purchased must be exported within 90 days of the date of issue of the tax invoice, failing which the VAT refund claim will be rejected.

A commission is charged to cover the administration costs of the VAT Refund Scheme. The commission is calculated at a rate of 13% of the VAT charged, with a minimum charge of N$ 25.00 and a maximum charge of N$ 500.00 per refund. You can use the calculator to assist you in the calculation of the fee and the value of your VAT refund.