Solutions

SA VAT Regulation of qualifying electronic services

Electronically supplied services subject to SA VAT

An overview of the finalized South African Regulations setting out qualifying electronically supplied services which will be subject to VAT in SA when supplied by a foreign supplier, including the postponement of the effective date and specific services which have been removed.

E-commerce VAT regulation

The emphasis on the collection of VAT for electronic services provided to South Africans by foreign Internet suppliers is already one of the focuses of the Davis Committee, headed by Judge Dennis Davis, which has been charged with assessing tax policy frameworks and potential changes and improvements to the South African tax system”, says Dr Anne Bardopoulos, VAT Manager at Deloitte.