South Africa Tax Agency Posts FAQs Regarding VAT on Electronic Services Supplied by Nonresidents

The South African Revenue Service April 2 posted online FAQs regarding the application of VAT to electronic services supplied by nonresidents. Topics covered include: 1) that VAT is charged on the taxable supply of goods or services, including electronic services, by a vendor, at either the standard 15 percent rate or the zero percent rate; 2) that electronic services constitute any service that is supplied remotely by electronic means, such as through the internet or other telecommunications services; 3) that the 2025 regulations took effect April 1; 4) that nonresident electronic services suppliers that supply both VAT-registered vendors and non-vendors ...