SOUTH AFRICA: Obligation to register for VAT as from 1 of April in case of supply of electronic services


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.Read More »

South African electronically supplied services – Webcast recording now available

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.Read More »

PwC – Webcast – Follow-up section re South Africa VAT on electronic services, April 23, 2014

A follow up section regarding the latest developments in the legislation.

The presenter will be again Gerard Soverall, a Tax Partner from PwC South Africa, specialising in e-commerce and cross-border Indirect Taxation.

Participant Instructions

Title:   New taxation rules for electronically supplied services in South Africa
Date:   Wednesday, April 23, 2014
Time:  9:30am – 10:15am EST (3:30 – 4:15 South Africa – SAST)Read More »

South Africa – electronic services taxation as from 1 of April

Electronic service regulation provides detailed definition of electronic services. There are 7 different categories:

Educational services

The supply of any—
(a) distance teaching programme;
(b) educational webcast;
(c) internet-based course;
(d) internet-based education programme; or
(e) webinar,
if the person making the supply of the educational services is not regulated by an educational authority in that export country.Read More »