SciELO - Scientific Electronic Library Online

 
vol.42 issue3The rule of law in Indian administrative law versus the principle of legality in South African administrative law: some observationsThe 1982 United Nations Law of the Sea Convention: unresolved issues remain author indexsubject indexarticles search
Home Pagealphabetic serial listing  

Services on Demand

Article

Indicators

Related links

  • On index processCited by Google
  • On index processSimilars in Google

Share


Obiter

On-line version ISSN 2709-555X
Print version ISSN 1682-5853

Abstract

KABWE, Ruddy  and  VAN ZYL, SP. Value-added tax in the digital economy: a fresh look at the South African dispensation. Obiter [online]. 2021, vol.42, n.3, pp.499-528. ISSN 2709-555X.

The online purchase of digital goods has the propensity to generate tax liability involving a notable rise in administrative costs for tax authorities. Online transactions involving the supply of digital goods by foreign businesses to South African consumers are subject to Value-Added Tax ("VAT"). Since 2014, the Value-Added Tax Act 89 of 1991 provides for registration and the reverse-charge mechanism as a means to collect VAT on online cross-border trade in digital goods. From 1 April 2019, significant changes to the VAT Act have been implemented regulating VAT on online cross-border trade in digital goods. This article examines these amendments by way of a comparative analysis of similar legislation in Australia and the European Union with the main aim of making recommendations for the adequate and cost-effective collection of VAT on online cross-border trade in digital goods.

        · text in English     · English ( pdf )

 

Creative Commons License All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License