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Exempt Supplies

The following supplies are specified as exempt supplies for VAT ( section 19 of the VAT Act):


  1. The supply of postage stamps;
  2. The supply of financial services;
  3. The supply of insurance services;
  4. The supply of land and buildings except for land and buildings used for commercial and industrial purposes;
  5. A supply by way of lease or letting of immovable property, other than a -; 

       i) lease or letting of commercial premises;    

       ii) lease or letting of hotel or holiday accommodation;    

       iii) lease or letting of residential accommodation for periods not exceeding 45 days; or,;    

       iv) lease or letting of space for parking or storing cars or other vehicles;

  6. The supply of education services;
  7. The supply of medical, dental, and nursing services;
  8. The supply of social welfare services;
  9. The supply of betting, lotteries, games of chance or casino gambling services;
  10. The supply of goods as part of the transfer of a business as a going concern by one taxable person to another taxable person;
  11. The supply of burial and cremation services;
  12. The supply of precious metals and other valuables to the Central Bank of Swaziland for the Treasury of the Government of Swaziland;
  13. The supply of passenger transportation services, other than services provided by registered tour operators;
  14. The supply of tap water and sewage;
  15. The supply of services and of goods closely linked to welfare and social security work, including those supplied by old people's homes, by bodies governed by public law or by other bodies recognized as being devoted to social wellbeing;
  16. The supply by an amateur sporting organization of sporting activities, where such activities are deemed for purposes of the Act to be non-professional;
  17. The supply of nonprofit making cultural activities and services;
  18. The supply of goods and services in a charity arrangement.;
  19. The supply of electricity.


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