South Africa details foreign electronic services to be subject to VAT
- 09 April 2014 | Richard Asquith
As South Africa implements VAT on foreign supplies of electronic services to its consumers, the National Treasury has confirmed which services are affected by the changes.
- Gaming: electronic, internet and interactive games, including games of chance and gambling
- Online auctions
- Ebooks: including audio/visual variations
- On-line learning: education; tuition; webcasts etc for commercial purposes
- Subscriptions or micro-payments for social networking sites, App’s, journals, webinars etc