Tax, VAT, customs and trade alerts

We provide a wealth of publications by PwC South Africa providing informed commentary on current developments in the tax arena, both locally and internationally.

Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.

 
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In this alert:

VAT treatment of foreign entities with branches in South Africa

In January 2021, the High Court held that, where a local branch of a foreign entity is set up in South Africa solely to support the business of its foreign entity, the foreign entity (and not the local branch) is required to register for VAT.

Please find below the alert that deals with the above mentioned matter.

 

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VAT treatment of foreign entities with branches in South Africa

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Sonja  Nel

Sonja Nel

Associate Director, PwC South Africa

Tel: +27 (0) 11 797 4207

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