Tourists may claim back VAT on goods purchased in Namibia. A valid tax invoice is necessary to present to the officials at the Customs & Excise Offices at the international airport. The following three steps will guide you on how to claim your VAT back.
STEP 1: Make sure your documentation is in order.
When buying goods from a shop (remember that to qualify for a refund the total VAT inclusive value of all purchases must exceed $N250.00) be sure to inform them that you intend claiming back the VAT and that you require a tax invoice.
The tax invoice must include the following details: The seller’s name, address and VAT registration number, Your name & address, the words ‘tax invoice’, a tax invoice number and the date of issue of the tax invoice. The invoice must also include a full description of the items that you have bought. Lastly, the invoice must indicate the cost of the items excluding 15% VAT as well as the cost of the items including 15% VAT. The actual amount of the VAT charged at 15% must also be reflected.
STEP 2: Customs Procedure & Inspection
Do not pack your purchased goods in your suitcase and then try and claim your VAT back. Tourists are required to complete a VAT 16 claim form and then present this along with your purchased goods and tax invoice for inspection from the Namibian Customs and Excise Offices. This should be done before your luggage is checked in with your airline. Without an inspection you will not get a refund.
STEP3: Claim your VAT Refund
On departing Hosea Kutako International Airport present your VAT claim at the VAT refund office. The value of your claim and other factors will determine what method is used to refund you. Payment methods include a voucher cashable at the Foreign Exchange Bureaus at the airport. You may also receive your refund via a bank transfer or as a credit on your Visa or MasterCard.
Lastly, remember to arrive at the airport with sufficient time to return your rented vehicle and vehicle inspection to enable you sufficient time to claim your VAT back.