Page 19 - F6 Slide - VAT Part 2 - Lecture Day 5

Imported Services Which Will Not Have

VAT Consequences

 Supply that, if made in SA, would be subject to VAT

at 0% / an exempt supply

 Educational services rendered by foreign educational

institutions to SA students

 Services by an employee to his employer, and

 Supplies of a service of ≤ R100