The South African Revenue Service (SARS) has published new VAT guidance on electronic services provided by non-resident intermediaries and suppliers. Effective from January 5, the updates include an exemption from VAT registration for non-resident intermediaries and suppliers in cases where the value of taxable supplies exceeds 1 million South African rands within 12 consecutive months, due to temporary abnormal circumstances.
Source: GVC
Latest Posts in "South Africa"
- South Africa’s E-Invoicing Reform: 2026 Key Dates and Requirements
- BGR16 Compliance Requirements Critical for VAT Apportionment
- Draft Customs Act Amendments for Electricity Levy Repeal and Related Schedules
- High Court Curb on Finance Minister’s Tax-Rate Powers
- SARS to Require Pre-Declaration of Foreign Vehicles from 1 June 2026
