Page 32 - Chapter 32 VAT Part 1
P. 32
9.1. 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.
