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"
- South Africa’s E-Invoicing and Real-Time VAT: Transforming Tax Compliance and Business Transparency
- South Africa Raises Public Officials’ Pay as VAT Hike to 16% Approaches in 2026
- South Africa VAT 2026: Sars Intensifies Enforcement as Businesses Face Heightened Legal Risks
- SARS VAT Ruling: Approved Apportionment Methods for Home Shopping Retailer’s Mixed Supplies
- South Africa Faces Record VAT Debt Crisis, Personal Liability and Criminal Charges Loom for Non-Compliance
