Eswatini VAT / GST

VAT rates, registration and filing

• Standard VAT rate — 15 percent (Value Added Tax Act, 2011 (https://taxsummaries.pwc.com/eswatini/corporate/other-taxes))
• Zero rate — 0 percent (On supplies listed in the VAT Act schedules (e.g. exports, certain basic foodstuffs such as prescribed brown bread, and agricultural inputs)) (Value Added Tax Act, 2011 (Second Schedule) (https://www.ers.org.sz/VAT/ZeroRated))
• Exempt supplies — Certain supplies are exempt (e.g. residential land and buildings, passenger transport, financial and welfare services) — no VAT charged and no input recovery (Value Added Tax Act, 2011 (https://www.ers.org.sz/ExemptSupplies))
• Compulsory VAT registration threshold — Annual taxable turnover exceeding SZL 500,000 historically; current ERS guidance indicates SZL 900,000 SZL/year ((approx — confirm current threshold; sources conflict between SZL 500,000 and SZL 900,000)) (Value Added Tax Act, 2011 (https://www.ers.org.sz/Registration))
• Voluntary registration — Businesses below the compulsory threshold may apply to register voluntarily (Value Added Tax Act, 2011 (https://www.ers.org.sz/Registration))
• VAT return filing frequency — Monthly (standard tax period of one calendar month) (Value Added Tax Act, 2011 (https://www.ers.org.sz/VAT/Eswatini))
• VAT return and payment deadline — By the 20th day of the month following the tax period day of month ((approx — confirm exact due date in VAT Act)) (Value Added Tax Act, 2011)
• Reverse charge on imported services — A recipient of imported services for non-taxable use must account for VAT on those services (reverse charge) (Value Added Tax Act, 2011 (https://www.ers.org.sz/VAT/Eswatini))
• VAT on imported goods — Import VAT at 15% is charged on the customs value of imported goods (plus duty) at the point of entry (Value Added Tax Act, 2011 (https://www.ers.org.sz/VAT/Eswatini))