Revised e-business regulations in South Africa will become effective from April 2019

Changes are expected from April 2019 concerning the taxation of electronic services in South Africa. All non-resident suppliers of e-services (if not specifically excluded from the revised regulations) will have a potential VAT registration liability in South Africa if the total value of their supplies exceeds R1 million (approx. 70’000 USD) in any twelve-month period.

For further details, please see the tax alert from PwC South Africa:

https://www.pwc.co.za/en/assets/pdf/taxalert/tax-alert-vat-treatment-of-supply-of-electronic-services.pdf

 

About Zsolt Tenczer

Senior Manager PwC Switzerland email: zsolt.x.tenczer@ch.pwc.com Mobile: +41-79-580-5058 Office: +41-58-792-4560

I started my career at the Hungarian Tax Authority in the last millenium at the dawn of the internet. Joined PwC in 1999 on top of the ebiz boom, when we thought online business will revolutionise the economy in 5 years. I specialized on VAT or more generally on indirect taxes. After several years spent in the Hungarian indirect tax practice, I moved to Zurich, Switzerland where I am working as a senior manager in the International VAT team and Network Driver for the Global Indirect Tax Network of PwC.