- SARS proposes to tax legal opinions shared via email as electronic services
- SARS updated their FAQs regarding the South African electronic services regime
- Electronic services subject to VAT in South Africa may include legal opinions or architect’s plans sent by email to South African residents
- SARS may enforce this view and conduct VAT audits of non-resident professional service firms
- Before 1 April 2025, electronic services supplied solely to registered vendors in South Africa were subject to VAT
Source: taxand.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.
