, ISSUE 1: VAT Payable/Refundable Calculation
Emoyeni Vutha Njalo Pty (Ltd) (EVN) VAT Calculation for the 2-month period ended 28 February 2026
Reason / Applicable Tax
Transaction Details Output VAT (R) Input VAT (R)
Law
Rnil. The supply of residential
1. Residential rental accommodation in a dwelling
0
income (R230 000) is an exempt supply under
Section 12(c).
Commercial accommodation
exceeding 28 consecutive
days is subject to VAT on
2. Guesthouse 60% of the inclusive charge.
28 173.91
accommodation Calculation: 10 guests * 40
days * R900 = R360 000.
Output VAT = R360 000 *
60% * 15/115.
Emoyeni Vutha Njalo Pty (Ltd) (EVN) VAT Calculation for the 2-month period ended 28 February 2026
Reason / Applicable Tax
Transaction Details Output VAT (R) Input VAT (R)
Law
Rnil. The supply of residential
1. Residential rental accommodation in a dwelling
0
income (R230 000) is an exempt supply under
Section 12(c).
Commercial accommodation
exceeding 28 consecutive
days is subject to VAT on
2. Guesthouse 60% of the inclusive charge.
28 173.91
accommodation Calculation: 10 guests * 40
days * R900 = R360 000.
Output VAT = R360 000 *
60% * 15/115.
