Michaela Merz


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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. Continue reading


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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) Continue reading


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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. Continue reading