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 with regards to entertainment and accommodation.


During the webinar the following topics are covered:

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 film production crew

All Included:

Video presented course
Downloadable course material
Certificate of training
SAIT Accredited - 4 verifiable CPD points