- On 14 March 2025, National Treasury published three final VAT regulations.
- These regulations amend definitions related to electronic services and valuable metal, and clarify VAT accounting for casino table games.
- The electronic services regulation excludes supplies by non-residents to VAT-registered vendors in South Africa from VAT registration.
- New definitions for content, internet, and telecommunication services are introduced.
- The domestic reverse charge regulation now includes primary gold producers and their contractors.
- The casino regulation clarifies VAT accounting for table games of chance.
- All regulations take effect on 1 April 2025.
Source: cliffedekkerhofmeyr.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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