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South Africa updates VAT compliance rules

  • VAT
  • 15 May 2014 | Richard Asquith

South Africa updates VAT compliance rules

The South African Revenue Service (SARS) has issued its latest VAT guide (404) which provides detailer guidance to taxable persons on the rules for South African VAT compliance.

The latest guide includes a range of changes, effective from 5 May 2014, including:

  • Offering a voluntary VAT registration facility for taxable persons expected to cross the compulsory VAT registration threshold with 12 months
  • Confirmation of the South African VAT rules for foreign providers of B2C services to consumers; this new rule should come into effect from 1 June 2014
  • Clearly VAT registration guides and a a revised VAT deregistration process
  • VAT changes for the provision of in-flight entertainment
  • VAT changes for the provision of goods or services on a contingency basis

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 is part of the European leadership team which this year won International Tax Review's 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.