The South African Revenue Services has published an updated VAT guide dated 14 April 2023, VAT-REG-02-G02 – Supply of Electronic Services by Foreign Suppliers and Foreign Intermediaries – 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 guide explains how foreign suppliers and intermed…