- Consolidated regulations after amendments to regulations regarding electronic services for the purpose of the definition of “electronic services” in the Value-Added Tax Act
- Definitions of terms such as “content,” “electronic agent,” “electronic communication,” “group of companies,” “internet,” and “telecommunications services” are provided
- Electronic services are defined as services supplied by electronic agent, electronic communication, or the internet for consideration, excluding certain exceptions such as educational services and telecommunications services
- Services supplied from an export country by a non-resident company to a resident company within the same group are also exempt from being classified as electronic services
Source: treasury.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.
