The indirect tax system in South Africa is VAT. VAT is due on any supply of goods or services rendered within the territorial scope of South Africa where there is a taxable supply by a taxable person in the course or furtherance of any business carried on by him. This includes electronic services provided to non-business customers.
VAT is due upon the importation of goods into South Africa.
Fiscal representative - Mandatory for non-established businesses
Note: Please use a tablet device or larger to view the EU VAT Rate table