n SA Mercantile Law Journal = SA Tydskrif vir Handelsreg - Determining the place of supply or the place of use and consumption of imported services for Value-Added Tax purposes : some lessons for South Africa from the European Union

Volume 25, Issue 4
  • ISSN : 1015-0099
  • E-ISSN: 1996-2185



The Value-Added Tax Act does not provide for specific place-of-supply-rules. Where these rules have been incorporated into the Act, they have been couched in vague general terms not designed to meet the requirements of an electronic era. In terms of section 7(1)(c) of the VAT Act read with the definition of 'imported services' in section 1, VAT must be levied and accounted for on imported services in so far as the services are 'utilised and consumed' in the Republic.

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