28 February 2018 South Africa amends definition of e-services for VAT purposes In South Africa's 2018 National Budget Speech, released on February 21, the Minister of Finance announced that the regulation defining "electronic services" for Value Added Tax (VAT) purposes would be updated. An amended draft regulation was published on the same date. Foreign suppliers of "electronic services" into South Africa are required to register and account for VAT in South Africa as of June 1, 2014. The current regulation defining electronic services, includes a specific list of services and only foreign suppliers of these services fall within the ambit of the South African VAT regime. Document ID: 2018-0440 |
