Page 23 - Chapter 32 - VAT Part 1

7.3. Specifically included in „enterprise‟

• anything wrt commencement / termination of enterprise [(c)(i)];

• Welfare organisations, or

• the supply of electronic services by a person from a place in

an export country to a South African resident or

where payment for such services is made from a South African

Bank. From

1 April 2014 Syllabus: It will be stated whether
or not an "imported service"

qualifies as an "electronic service"

For more information on

"electronic services" refer to:

• Government Gazette 37489 of

28 March 2014 ; and

• Discussion in Silke 32.7.3