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VAT on the supply of electronic services: release of regulations
- 27 March 2019
- VAT
- PWC
Important:
This article is based on tax law for the tax year ending 28 February 2020.
Author: PWC
On 18 March 2019, the long-anticipated regulations prescribing the electronic services that are subject to South African Value-Added Tax (VAT) were published by the National Treasury. The regulations will be effective from 1 April 2019. Unfortunately, the delay by National Treasury in finalising the regulations has left foreign companies with very little time to register for VAT and implement any changes necessary to commence charging VAT on the supply of electronic services.
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