To dispose of a residential property in terms of a lottery transaction is a change in the business manner how residential properties are usually being disposed of, namely either through an estate agent or a private sale. A number of these transactions have occurred in South Africa in the last six years. This article considers a scenario where the main parties who participate in the lottery transaction are: the seller of the property, the winner of the property (multiple persons can purchase a lottery ticket, but only one person wins the property) and the attorney who oversees the lottery and is a non-resident of South Africa for tax purposes. Since a lottery transaction is seen as a different way of how residential properties are normally being sold, the main objective of this article is to explore the possible value-added tax (VAT) consequences for the different parties, depending on whether the parties are registered for VAT in South Africa or not. To meet this objective, a doctrinal research approach was followed by analysing South African and international literature to determine the recommended VAT treatment of these property lottery transactions, as no clear guidance can be found on this. It is suggested that the South African Revenue Service should consider issuing clear guidelines in respect of the VAT consequences of property lottery transactions.

以彩票交易的方式出售住宅物业，改变了通常出售住宅物业的商业方式，即通过房地产经纪人或私人出售。过去六年中，其中许多交易发生在南非。本文考虑一个场景，参与彩票交易的主要当事人是：财产的卖方、财产的中奖者（多人可以购买彩票，但只有一个人中奖）和监督的代理人彩票并且是南非的非税收居民。由于彩票交易被视为住宅物业通常销售方式的不同方式，本文的主要目的是探讨增值税 (VAT) 对各方可能产生的影响，具体取决于各方是否在南非注册了增值税。为实现这一目标，我们采用理论研究方法分析南非和国际文献，以确定建议对这些财产彩票交易进行的增值税处理，因为在这方面找不到明确的指导。建议南非税务局考虑就财产彩票交易的增值税后果发布明确的指导方针。遵循理论研究方法，分析南非和国际文献，以确定建议对这些财产彩票交易进行的增值税处理，因为在这方面找不到明确的指导。建议南非税务局考虑就财产彩票交易的增值税后果发布明确的指导方针。遵循理论研究方法，分析南非和国际文献，以确定建议对这些财产彩票交易进行的增值税处理，因为在这方面找不到明确的指导。建议南非税务局考虑就财产彩票交易的增值税后果发布明确的指导方针。