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:

Tax Alert - Tax amendments: Electronically supplied services

The scope of electronic services has undergone significant changes since its introduction, impacting the VAT registration obligations of foreign electronic services suppliers ("ESS").

The latest amended ESS regulations were published in Government Gazette No. 52293 of 14 March 2025. The latest regulations add a further exclusion to the definition of "electronic services" relating to business-to-business (“B2B”) supplies. We summarize the proposed changes and their potential impact below.