Vat201 form download south africa5/24/2023 ![]() ![]() ![]() South Africa therefore introduced legislation providing a place of supply rule specific to e-commerce transactions for the first time with effect from 1 June 2014, which required foreign suppliers of e-services to register as VAT vendors in South Africa.įoreign suppliers of e-services are deemed to be carrying on an enterprise in South Africa if at least two of the following requirements are met: ![]() South Africa does not have any place of supply rules to aide in the determination of which jurisdiction has taxing rights in respect of supplies made by foreign suppliers to South African customers. The revised regulations will come into effect on 1 April 2019. On 18 March 2019, the revised ‘final’ regulations were published in the Government Gazette prescribing what constitutes ‘electronic services’ as contemplated in the VAT Act. The Minister of Finance, in the 2019 Budget Review then announced that further amendments would be made to the e-services regulations to address certain oversights Revised regulations to prescribe and clarify the electronic services (e-services) supplied by foreign suppliers to South African consumers which are subject to VAT were proposed in 2018, which significantly broadened the scope of ‘e-services’.
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