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South Africa review non-resident digital VAT

  • Jul 1, 2016 | Richard Asquith

South Africa review non-resident digital VAT

South Africa has produced a consultative document on the VAT liabilities of non-resident e-service providers.

Since October 2015, foreign providers of digital services to South African consumers have been required to register for VAT as non-resident tax payers. They then had to charge 14% VAT on sales, and remit to the South African Revenue Service (SARS).

SARS has now indicated that it is willing to allow any intermediary, such as an online marketplace, by the taxable person, and manage the VAT due.


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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 2019 Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.