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Value-Added Tax Act, 1991 (Act No. 89 of 1991)


Regulations prescribing electronic services

2. Purpose of Regulations


(1) These regulations prescribe those services that are electronic services for the purpose of the definition of "electronic services" in section 1(1) of the Act.


(2) These regulations apply to any supply of electronic services in the course or furtherance of an enterprise carried on by a person from a place in an export country—
(a) to a recipient that is a resident of the Republic; or
(b) where any payment to that person in respect of such electronic services originates from a bank registered or authorised in terms of the Banks Act, 1990 (Act No. 94 of 1990).


(3) The services listed in regulation 3 (educational services), regulation 4 (games and games of chance), regulation 5 (internet-based auction services); regulation 6 (miscellaneous services) and regulation 7 (subscription services) are electronic services where such services are supplied by means of any electronic agent, electronic communication or the Internet for any consideration.