Ministry of Finance Regulations No. 5993, dated 14 March 2025, introduce significant changes to the definition of “electronically supplied services” for VAT reporting purposes.
These changes are effective from 1 April 2025 and affect foreign digital service providers selling to South African customers.
The changes impacting Foreign Digital Service Providers are as follows:
- B2B Supplies
- B2C Supplies
- Mix of B2B and B2C Supplies
- Intergroup Supplies
Source: tTaxbackinternational
Click on the logo to visit the website
Latest Posts in "South Africa"
- VAT Treatment of Second-Hand Goods Export in South Africa
- Taxpayer’s Right to Object to SARS-Approved VAT Apportionment Method Confirmed by SCA
- VAT Liability Date: When Vendors Must Charge and Collect VAT
- Supreme Court of Appeal Rules in Favour of Woolworths Holdings Against SARS
- VAT Treatment of Municipal Supplies to National or Provincial Government in South Africa
