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
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…
SourceEvent type
law
Action type
implementation
Government branch
legislature
Government body
parliament