Page 29 - P6 Slide Taxation - Lecture Day 3 - VAT Part 1

Imported services: (continues…)

- VAT charged, even if services are rendered by same

person [s 14(4)], e.g.

→ Head office overseas, branch in RSA

• services rendered by head office to branch also subject to

VAT

• No VAT on the following imported services [s 14(5)]:

- if supply were made in RSA, it would‟ve been zero-rated or

exempt supply;

- services by foreign educational institutions to RSA students;

- services by employee to his employer

- Imported services where the value of the invoice ≤ R100.