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SARS FAQs: Supplies of Electronic Services
- 24 April 2025
- SARS Issues
- South African Accounting Academy
Summary:
SARS has compiled and published the 4th issue of Frequently Asked Questions (FAQs) on Supplies of Electronic Services – containing 73 FAQs and answers.
Article:
The FAQs in this document have been compiled on the basis of questions that vendors and the public at large are likely to have about the implications of the relevant regulations, and amendments.
The FAQs are drafted purely to assist foreign electronic services suppliers, intermediaries, vendors and the public at large to obtain clarity and to ensure consistency on certain practical and technical aspects relating to the relevant regulations, and amendments.
The FAQs are therefore not intended to be used as legal reference. You can find more information about some of the aspects discussed in this document in the VAT 404 – Guide for Vendors.
The FAQs may be updated periodically to address questions that may arise, as well as any changes to the relevant legislation. It is not envisaged that VAT Rulings in relation to “electronic services” and the relevant regulations will be issued.
Click here to download the 41-page FAQ document:
Relevance to Auditors, Independent Reviewers & Accountants:
- The VAT Act is yet another piece of legislation that your clients must comply with, and which you must assess compliance with. If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
- All auditors, accountants, independent reviewers and tax practitioners should be aware of the latest publications issued by SARS to remain up-to-date with the guidance provided therein.
- This document provides guidance to foreign electronic services suppliers, intermediaries, vendors and the public at large to obtain clarity and to ensure consistency on certain practical and technical aspects relating to the relevant regulations, and amendments regarding VAT on supplies of electronic services.
Relevance to Your Clients:
- All taxpayers have a duty to comply with the VAT Act, otherwise they could be held liable.
- This document provides guidance to foreign electronic services suppliers, intermediaries, vendors and the public at large to obtain clarity and to ensure consistency on certain practical and technical aspects relating to the relevant regulations, and amendments regarding VAT on supplies of electronic services.