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VAT 101 – Staff Uniforms

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Please note that this pertains to South African VAT (Value Added Tax) requirements.

So what is the story with staff uniforms?  Staff take their uniforms home, particularly items such as safety boots and wear them outside of work too.  In view of this can we claim VAT?

The answer is ‘yes of course’ you can.  According to legislation, not only goods that are purchased for resale or supplies purchased for making product and/or manufacturing goods can be claimed for, but also goods purchased for consumption in the company and/or goods used in the course of making taxable products.

So staff uniforms, such as (but not limited to) overalls or boots or hardhats and goggles and the like can all have input tax claimed on them, provided of course that you obtain the relevant tax invoice.