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
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