Event Details

If one thinks of all the different types of entertainment supplies and all the direct or indirect ways in which a person can be supplied with "any food, beverages, accommodation, entertainment, amusement, recreation or hospitality" as contemplated by the definition, the possibilities are almost infinite. As an input tax deduction should, in principle, not be denied in respect of legitimate business transactions, the denial of input tax is usually subject to a limited list of exceptions where certain specified conditions have to be met before the deduction of input tax may be allowed.

This session deals with these specific transactions and is aimed to clarify some frequently asked questions concerning entertainment and accommodation.

Content to be discussed:

  • Agent VS Principle
  • General rules on entertainment
  • Commercial Accommodation explained
  • VAT treatment of supplies made by accommodation establishments
  • Invoicing: Time and Value of Supply
  • Restaurants and catering businesses
  • Clubs, Associations, and similar bodies

Miscellaneous Issues

  • Conferences and Trade fairs
  • Employee housing
  • Subletting of dwellings
  • Sale of furnished flats
  • Promotional gifts
  • Stadiums
  • Supplies by educational institutions
  • Catering for the film production crew

Please note that this link is unique to you. Transferring this link to another user is an infringement of copyright. If you have subscribed to a course, the cost is per delegate, not per screen.


  • Ruzel Van Jaarsveld (Biz Facility)

    Ruzel Van Jaarsveld

    Biz Facility


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Your tax invoice will be sent to you within 24 hours

Member Price R 450

Your tax invoice will be sent to you within 24 hours

Standard Price R 650