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South Africa: VAT registration requirement for foreign suppliers of e-commerce services

Description

On 12 December 2013, the Presidency of South Africa gazetted Act No. 31 (Taxation Laws Amendment Act, 2013). In article 165, the Value-Added Tax Act is amended so as to require foreign suppliers of el...

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Intervention Details

Intervention Type

Internal taxation of imports

MAST Chapter

F: Price-control measures, including additional taxes and charges

Implementation date

01 Jun 2014

Revocation date

No revocation date

Implementation level

National

Affected flow

Inward

Announced as temporary

No

Eligible firms

all

Affected Trading Partners

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Affected Sectors

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Affected Products

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