In June 2014, South Africa became a pioneering tax jurisdiction, not just in Africa but worldwide, when the country extended its VAT rules to bring the supply of cross-border digital services into scope. Foreign suppliers of such services were now in the scope of the South African VAT system and had to register once they exceeded a modest threshold of ZAR50,000. A new system was born.
In this post, we provide a summary of selected African tax system positions when it comes to the cross-border supply of digital services.
Source: taxamo.com
