n SA Mercantile Law Journal = SA Tydskrif vir Handelsreg - The place-of-supply rules in value-added tax : : case note

Volume 25, Issue 2
  • ISSN : 1015-0099
  • E-ISSN: 1996-2185



The Value-Added Tax Act 89 of 1991 (VAT Act) does not provide for specific place-of-supply rules. Where these rules have been incorporated in the Act, they have been expressed in vague general terms (Charles de Wet & Riana du Plessis (2004) 'Taxation (VAT)' in Reinhardt Buys & Francis Cronjé 2 ed (2004) 279; M Botes 'South African VAT and non-resident business' (2011) 22 396; Gregory Johnston & Sare Pienaar 'Value-Added tax on virtual world transactions: A South African perspective' (2013) 12(1) 71, available at , accessed on 12 April 2013).

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