The South African Revenue Service (SARS) has published an updated guide for foreign electronic service suppliers, VAT-REG-02-G02 – Foreign Suppliers of Electronic Services – External Guide. Since 1 April 2019, South Africa's VAT legislation has required foreign electronic service suppliers to register for VAT where the total value of electronic services supplied in South Africa exceeds SAR 1 million within a 12-month period. The main purpose of the guide is to explain how to:
- Complete the …