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Updated VAT guidance for nonresident suppliers of electronic services

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


VAT news
VAT news