South African VAT and Non-Resident Businesses

The South African VAT Act does not contain specific place-of-supply rules, which often leads to uncertainty and disputes as to the question of whether non-resident businesses are liable for payment of VAT in South Africa. However, the absence of specific place-of-supply rules does not mean that there are no special arrangements for cross-border transactions. In this article, the author discusses the taxation of international transactions and the obligation for non-resident businesses to register.