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South Africa: South Africa: VAT on Digital Services

Progress

Current status
in force
01 Apr 2019 in force

Scope

Implementers
South Africa
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Government Branch
legislature
Government Body
parliament
Implementation Level
national

Timeline of events

01 Apr 2019
in force

Implemented Regulations prescribing VAT for digital services

On 1 April 2019, the Regulations prescribing electronic services for the purpose of the definition of “electronic services” under the Value-Added Tax Act came into effect. The Regulations effectively apply to the provision of digital services by exp…

Source
Event type law
Action type implementation
Government branch legislature
Government body parliament

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