SARS Draft Ruling on VAT Registration Exemption for Non-resident Suppliers of Electronic Services Through Intermediaries

The South African Revenue Service (SARS) has published a draft binding general ruling for public consultation concerning a value added tax (VAT) registration exemption for non-resident electronic services suppliers when making supplies via intermediaries. In general, a non-resident supplier of electronic services to South African residents is required to register and account for VAT if such supplies exceed ZAR 50,000 (~USD 3,230). The draft ruling sets out the circumstances and conditions und…