DIESEL REBATES

Afrikaans included below

Dear Client

Please note the following key changes to the Diesel Refund Scheme in terms of section 75 of the Customs and Excise Act, 1964 and the amended Note 6 to Part 3 of Schedule 6 (GG 46056, 18 March 2022), as read with recent SARS communications.

1. 1. Separation from the VAT System

SARS has reformed the Diesel Refund Scheme and is decoupling it from the VAT system. Going forward:

1. 1. • Diesel Refund registration is no longer dependent on VAT registration.
      • All users, sellers and transporters must register on eFiling under a dedicated Diesel Refund product.
      • A detailed registration profile must be created and maintained (including assets, storage facilities, transporters and qualifying activities).
   2. Stricter Administrative and Logbook Requirements

The amended Note 6 prescribes enhanced compliance requirements, including:

1. 1. • Purchases only from registered sellers listed on the user’s profile.
      • Detailed invoice and delivery note disclosure requirements.
      • Mandatory monthly:
        • Storage logbooks
        • Usage logbooks
      • Separate records where multiple qualifying or non-qualifying activities are undertaken.
      • Full audit trail for disposals or losses of diesel.

These requirements are now embedded directly in legislation (Note 6(b)).

1. 2. Defined Qualifying Industries and Activities

Qualifying industries are now clearly categorised:

1. 1. • Agriculture
      • Fishing
      • Mining (on land and offshore)
      • Offshore shipping
      • Harbour shipping
      • Rail freight transport
      • Electricity generation

Each industry has detailed qualifying and non-qualifying activities set out in Note 6 (paragraphs (c)–(j)). Refund percentages remain industry-specific (e.g. agriculture and mining previously 32% FL + 80% RAF; fishing and offshore 100% of both levies).

1. 2. Important Rate Change – Effective 1 April 2026

SARS has confirmed that, effective 1 April 2026, on-land users in:

1. 1. • Farming
      • Forestry
      • Mining

will be entitled to claim a refund on 100% of eligible diesel used in qualifying activities, instead of the previous 80% limitation. The new rate will effectively reflect from the April 2026 return (submitted in May 2026).

1. 2. Practical Implications

Clients should:

1. 1. • Review whether they fall within a qualifying industry and activity under Note 6.
      • Prepare for mandatory re-registration on eFiling once SARS opens the system.
      • Ensure:
        • All storage facilities and assets are listed,
        • Sellers and transporters are correctly linked,
        • All storage facilities and assets are listed,
        • Logbooks meet SARS minimum template requirements,
        • Internal controls are strengthened to withstand audit scrutiny.
      • Monitor the effective date notice in the Government Gazette, as the full reform becomes operative on proclamation.

If you would like us to review your current diesel refund process, qualifying activities, or readiness for re-registration, please contact us.

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Beste Kliënt

Neem asseblief kennis van die belangrike wysigings aan die Diesel Terugbetalingskema ingevolge artikel 75 van die Doeane- en Aksynswet, 1964 en die gewysigde Nota 6 tot Deel 3 van Bylae 6 (GG 46056, 18 Maart 2022), soos aangevul deur onlangse SARS-kommunikasie.

1. 1. Ontkoppeling van die BTW-stelsel

SARS hervorm die Diesel Terugbetalingskema en ontkoppel dit van die BTW-stelsel. Voortaan:

1. 1. • Diesel-terugbetaling is nie meer deel van die BTW-opgaweproses nie.
      • Alle gebruikers, verkopers en vervoerders moet afsonderlik op eFiling registreer vir die Diesel Terugbetalingsproduk.
      • ’n Elektroniese registrasieprofiel moet geskep en onderhou word, waarin alle kwalifiserende aktiwiteite, bates, stoorfasiliteite en rolspelers aangedui word.
   2. Strenger administratiewe en dokumentêre vereistes

Die gewysigde Nota 6 stel uitgebreide nakomingsvereistes:

1. 1. • Diesel mag slegs aangekoop word van verkopers wat op die gebruiker se registrasieprofiel gelys is.
      • Fakture en afleweringsnotas moet aan spesifieke wetlike vereistes voldoen.
      • Verpligte maandelikse:
        • Stoorlogboeke
        • Gebruiklogboeke
      • Afsonderlike rekords indien meer as een kwalifiserende of nie-kwalifiserende aktiwiteit verrig word.
      • Volledige dokumentasie van enige vervreemding of verlies van diesel.

Hierdie vereistes is nou uitdruklik in wetgewing vervat (Nota 6(b)).

1. 2. Duidelike omskrywing van kwalifiserende sektore

Kwalifiserende sektore is nou gestruktureer en afgebaken:

1. 1. • Landbou
      • Vissery
      • Mynbou (op land en buitelands)
      • Buitelandse skeepsvaart
      • Haweskeepsvaart
      • Spoorvragvervoer
      • Elektrisiteitsopwekking

Elke sektor se kwalifiserende en nie-kwalifiserende aktiwiteite word spesifiek uiteengesit in Nota 6, paragrawe (c)–(j)

1. 2. Belangrike koersaanpassing – Effektief 1 April 2026

SARS het bevestig dat met ingang 1 April 2026, op-land gebruikers in:

1. 1. • Landbou
      • Bosbou
      • Mynbou

geregtig sal wees om ’n terugbetaling op 100% van kwalifiserende dieselgebruik te eis, in plaas van die vorige 80% beperking. Die nuwe koers sal effektief reflekteer in die April 2026-opgawe (indienbaar in Mei 2026).

1. 2. Praktiese implikasies

Ons beveel aan dat kliënte:

1. 1. • Bevestig of hul aktiwiteite binne die definisie van kwalifiserende aktiwiteite ingevolge Nota 6 val.
      • Voorberei vir herregistrasie op eFiling sodra SARS die nuwe stelsel formeel aktiveer.
      • Verseker dat:
        • Alle bates en stoorfasiliteite volledig gelys is,
        • Verkopers en vervoerders korrek gekoppel is,
        • Logboeke voldoen aan SARS se minimum voorgeskrewe formate,
        • Interne beheermaatreëls ouditgereed is.

Indien u verlang dat ons u huidige dieselterugbetalingsproses, kwalifiserende aktiwiteite of nakomingsgereedheid hersien, kontak ons gerus.

Source Reference:

1. Government Gazette No. 46056. CUSTOMS AND EXCISE ACT, 1964. AMENDMENT OF SCHEDULE NO. 6 (NO. 6/3/57)