- The Minister of Finance updated regulations for electronic services under the VAT Act effective from 1 April 2019.
- Amendments were made in the Rates and Monetary Amounts and Amendment of Revenue Laws Act 21 of 2018.
- Further amendments to the VAT Act and regulations are effective from 1 April 2025.
- The FAQs are based on the VAT Act and Tax Administration Act as of the publishing date.
- Amendments include several Taxation and Revenue Laws Amendment Acts of 2024.
- The FAQs aim to assist foreign electronic services suppliers, intermediaries, vendors, and the public.
- The document is not intended as a legal reference but for clarity and consistency.
- FAQs may be updated periodically to reflect new questions and legislative changes.
- VAT Rulings on electronic services and regulations are not expected to be issued.
- Foreign electronic services suppliers refer to those outside South Africa unless stated otherwise.
Source: sars.gov.za
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.
