The Resource The VAT implications of electronic services rendered by non-resident suppliers to South African customers

The VAT implications of electronic services rendered by non-resident suppliers to South African customers

Label
The VAT implications of electronic services rendered by non-resident suppliers to South African customers
Title
The VAT implications of electronic services rendered by non-resident suppliers to South African customers
Creator
Subject
Language
eng
Summary
In this article, the author discusses the VAT implications of the supply of electronic services by a non-resident to a South African customer. For this purpose, the author outlines the interaction between the liability of the South African customer to account for VAT under the reverse charge mechanism and the liability of the non-resident for VAT registration in South Africa. The author then provides an overview of the recent VAT reform in this regard and analyses the application of the new rules
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 30 (2019), no. 2 ; p. 64-69
http://library.link/vocab/creatorName
Botes, M
Geographic coverage
Africa
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • electronic services
  • non-resident
  • reverse charge mechanism
  • VAT registration
Label
The VAT implications of electronic services rendered by non-resident suppliers to South African customers
Instantiates
Publication
Label
The VAT implications of electronic services rendered by non-resident suppliers to South African customers
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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