- SARS issued FAQs on VAT obligations for nonresident electronic service suppliers.
- Updated 2025 regulations effective from April 1.
- VAT applies to electronic services at 15% or zero rate.
- Electronic services are supplied remotely via electronic means.
- Nonresident suppliers must register for VAT if providing services to VAT-registered vendors and non-vendors.
- Procedures for identifying if a supplier deals with VAT-registered vendors are outlined.
- Suppliers cannot register for VAT on exempt transactions.
Source: globalvatcompliance.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
