This guide in its design, development, implementation and review phases is guided and underpinned by
the SARS strategic objectives, the SARS Intent and the SARS values, code of conduct and the
applicable legislation. Should any aspect of this guide conflict with the applicable legislation the
applicable legislation will take precedence.
• This guide is applicable to Foreign Suppliers of Electronic Services (Foreign Electronic Service Entity)
and explains how to:
Complete the VAT101 – Application for Registration for Value Added Tax – External Form (VAT
Application Form)
Complete the VAT 201 – VAT Vendor Declaration (VAT201)
File the VAT201 and make payment of VAT, and
Request for a VAT registration to be cancelled, where the value of electronic services supplied has
not exceeded the R1 million threshold in a period of 12 months.
Source: SARS
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