South Africa: Implemented Regulations prescribing VAT for digital services
Description
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…
Scope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
legislature
Government Body
parliament