Global Trade Alert
Global Trade Alert

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

Announcement

12 Dec 2013

In December 2013, the government of South Africa announced a change in import formalities.

Source

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Number of interventions

1

1 certainly harmful

0 likely harmful

0 liberalising

List of interventions

Implementation date

01 Jun 2014

Revocation date:

No revocation date

Last action: 12 Dec 2013
Internal taxation of imports In force
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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