South Africa - The VAT Implications of Electronic Services Rendered by Non-Resident Suppliers to South African Customers
- South Africa
- M. Botes
- International VAT Monitor, 2019 (Volume 30), No 2
- 7 March 2019
In this article, the author discusses the VAT implications of the supply of electronic services by a non-resident to a South African customer. For this purpose, the author outlines the interaction between the liability of the South African customer to account for VAT under the reverse charge mechanism and the liability of the non-resident for VAT registration in South Africa. The author then provides an overview of the recent VAT reform in this regard and analyses the application of the new rules.