VATLive > Blog > European News > South Africa raises digital B2C e-services registration threshold

South Africa raises B2C e-services registration threshold

  • Mar 14, 2019 | Richard Asquith

South Africa is to increase the VAT registration threshold for foreign providers of electronic services to consumer from the ZAR50,000 to ZAR1million. This is calculated on a rolling 12-month calendar.

The new registration threshold will come into place on 1 April 2019.

In addition, the definition of e-services will be extended:

  • It has removed a number of e-services currently exempted from VAT. Effectively, only education e-services provided by foreign public bodies and telecoms services would be exempted from VAT
  • Intermediaries and online platforms responsible for issuing invoices and collections on such supplies will be liable to register, too

Latest South African news


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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