South Africa has proposed extensive reforms for electronic services supplies (“ESS”) which were announced in the draft electronic services Regulation on 21 February 2018. A recorded version of the Webcast is now available on our Webcast page.

South Africa has proposed extensive reforms for electronic services supplies (“ESS”) which were announced in the draft electronic services Regulation on 21 February 2018. The draft regulation would repeal the current Regulation that sets out those services that are regarded as “electronic services”. The new Regulation if enacted will come into effect on 1 October 2018. In this webcast we focused on the following aspects:

• the current electronic services Regulation;
• proposed changes to the Regulation and a discussion on  which services may now fall under ESS; and
• who is required to register and account for VAT in South Africa?: The concept of electronic agent, B2B/B2C distinction.

We also discussed about other aspects that businesses need to consider including the VAT registration process and filing timeframes.

A recorded version of the Webcast is now available on our Webcast page.

Bildquelle: Renate_Bregenzer  / pixelio.de