000			01390nab a2200253 c 4500
999			_c140471 _d140471
003			ES-MaIEF
005			20220906171834.0
007			ta
008			190417t2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_98918 _aBotes, Marlene
245	1	4	_aThe VAT implications of electronic services rendered by non-resident suppliers to South African customers _helectrónico _c Marlene Botes
260			_c2019
500			_aDisponible únicamente en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aIn this article, the author discusses the VAT implications of the supply of electronic services by a non-resident to a South African customer. For this purpose, the author outlines the interaction between the liability of the South African customer to account for VAT under the reverse charge mechanism and the liability of the non-resident for VAT registration in South Africa. The author then provides an overview of the recent VAT reform in this regard and analyses the application of the new rules.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_963590 _aSERVICIOS DIGITALES
650		4	_947837 _aNO RESIDENTES
650		4	_948505 _aSUDAFRICA
773	0		_9160158 _oIVM/2019/4 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g v. 30, n. 2, March - April 2019
942			_cRE