Should you subtract VAT when calculating business expenses?

By Marc Sevitz · Updated

I am a non-VAT registered, sole proprietor. When I deduct business expenses i.e. office equipment, phone costs etc. from my income to determine taxable income for the year, should I first subtract the 14% VAT portion of those expenses or am I allowed to "claim" the expense as-is?

For e.g. I buy an office desk for R2000.00 incl. VAT from a shop. Do I factor in R2000.00, or only R1754.39 as an expense?
TaxTim Marc

TaxTim Marc said:
13 October 2014 at 17:40

No you cannot deduct the VAT as you are no registered.
Salary / IRP5
Provisional Tax
Deductions