Only if the purchase is below R5 000 and the supplier provides any form of receipt.

For the full amount of VAT incurred, provided the supplier is a registered vendor, irrespective of the intended use.

No input tax may be claimed where a portion of the goods relates to exempt supplies.

Only to the extent that the goods are acquired for purposes of making taxable supplies and the claim is supported by a valid tax invoice issued by another VAT-registered vendor.