Proposed amendments to the VAT regulations on the supply of electronic services in South Africa
With effect from June 2014, the definition of “enterprise” in section 1 of the VAT Act, 1991 (“VAT Act”) was amended to include the supply of electronic services by a person or business outside of South Africa to a recipient in South Africa. As a result, the VAT Act prescribed…
Provided By Eversheds Sutherland
