VAT on Imports & Special Zones SARS Customs & Excise form

Imported Services Record VAT215

A record you keep when you import services (not goods) from a foreign supplier for non-taxable use, and self-account for the VAT.

Last updated: 24 May 2026

Quick answer

VAT215 — A record you keep when you import services (not goods) from a foreign supplier for non-taxable use, and self-account for the VAT.

Download this form (PDF)228 KB · official SARS form

Official SARS form · verified current 24 May 2026 · View source on SARS ↗

Key facts

When you need itYou buy services from abroad (software, consulting) used for non-taxable purposes.
Where to submitKept for your records and declared on your VAT return.
Does customs stamp it?NO PHYSICAL STAMPNo — a self-assessment / record-keeping document.
Commonly confused withImported services are VAT'd differently from imported goods (which go on the SAD500).

Frequently asked questions

What is the VAT215?

A record you keep when you import services (not goods) from a foreign supplier for non-taxable use, and self-account for the VAT.

When and where do I lodge the VAT215?

You buy services from abroad (software, consulting) used for non-taxable purposes. Kept for your records and declared on your VAT return.

Does customs stamp the VAT215?

No — a self-assessment / record-keeping document.

Related forms

VAT264Second-Hand Goods Declaration Supports a notional input-VAT claim when a VAT vendor buys second-hand goods from a non-vendor. VAT266Zero-Rate Declaration Declares goods (including fuel) supplied at the zero rate of VAT. VAT267SEZ / Customs Control Area Declaration Declaration for supplies of goods or services to or from a Customs Control Area (CCA) or Special Economic Zone (SEZ).

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This page is a plain-English guide, not legal or customs advice. Form names and procedures are verified against the official SARS "Find a Form" index at the time of publication, but requirements change — always confirm on sars.gov.za or with a registered customs broker before lodging.