South Africa VAT on digital services by non-residents – 2022 invoicing changes
South Africa VAT on digital services by non-residents – 2022 invoicing changes
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VAT obligations on electronic services; invoicing rules updated 2022 South Africa introduced Value Added Tax collections role on non-resident providers and intermediary marketplaces for digital or electronic services in June 2014. There is VAT registration threshold of R1million, after which a provider must notify Commissioner