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Cross-border transactions: VAT considerations
Monday, 8 May 2023 9:00 AM SAST

Past Event

Virtual

8 May.

Monday, 09:00 SAST | 2 Hr.

Cross-border transactions: VAT considerations

Recording of webinar hosted 8 May 2023

Our live webinars are recorded and subsequently offered on-demand to those who could not join the live dates.

The Deloitte School of Tax & Legal, invites you to view the Cross-border
transactions: VAT considerations webinar-on-demand.

  • Enrol on our website here
  • Duration: 2 hours
  • Cost: R690.00 (incl. VAT) per person

The Value-Added Tax (VAT) system in South Africa is a multi-stage tax on the consumption of goods and services. It is also a destination based taxed, i.e. taxed in the country of consumption. For example, goods and services exported from South Africa may be zero-rated; or goods and services imported into South Africa may be subject to VAT on importation.

There is another level of complexity in ensuring the correct VAT treatment of the international supply of goods and services. The purpose of this webinar is to provide the participant with an understanding of the key VAT principles that comes into play when transacting cross-border.

The session will cover:

  • Importation of goods
    • Who is liable for VAT on importation of
      goods?
    • Customs value of goods imported.
    • Whether Customs VAT paid on the importation of goods may be claimed as input tax.
    • The documentary requirements to substantiate an input tax deduction for VAT paid on importation of goods.
    • Imports by agents on behalf of a foreignsupplier.
  • “Imported services”, including the VAT principles in respect of foreignsuppliers of electronic services. 
  • Export of goods
    • Meaning of “exported”.
    • Difference between direct and indirect export of goods.
    • Requirements to zero-rate the direct export of goods under Interpretation note 30.
    • VAT treatment of indirect export of goods under Regulation 316.
    • VAT 201 return.
  • Export services with a focus on the zero-rating of services supplied
    to non-residents.
  • Supplies to a foreign independent branch.
  • Recent amendments to the VAT Act impacting cross-border transactions.

Petra Klopper

Petra is a qualified Chartered Accountant and has a Master’s degree in South African and International Tax.

Petra is a Senior Manager and joined the Deloitte School of Tax team 2014. She regularly coordinates and presents tax technical training to Deloitte clients and Deloitte tax staff, with Value-Added Tax being her main focus. She has also developed various tax and accounting online courses.

Should you have any administrative questions regarding this webinar, please contact us at dsot@deloitte.co.za