General Requirements (South Africa)

Home / Tolley's EU and Global VAT /48 South Africa /VAT registration procedure (South Africa) / General requirements (South Africa)

Commentary

48 South Africa

General requirements (South Africa)

Businesses making taxable supplies in South Africa are required to register with SARS on the basis that they meet the qualifying criteria, as set out above. This includes both resident and foreign businesses.

Businesses applying to register for VAT will need to complete a due diligence questionnaire

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

Small business exemption (Greece)

Tour operators margin scheme (Malta)

GST on expenditure (Australia)

Transfer of a business as a going concern (Portugal)

Late returns or payments (Indonesia)

Liability for GST and pricing (Australia)

Margin schemes: second-hand goods, and global accounting (France)

Cash accounting (Greece)

Norway - VAT registration guide

VAT deregistration (Indonesia)

Appendix 54D: Out-of-scope supplies (United Arab Emirates)

Self-revision surcharge (Hungary)

VAT deregistration (Cambodia)

Flat rate scheme for farmers (Luxembourg)

Consignment and call-off stock (Croatia)

Transfer of a business as a going concern (Indonesia)

Lithuania - VAT registration guide

EC sales lists – recapitulative statements (Belgium)

Appendix 52B: VAT exemptions (Turkey)

France - VAT submission guide

��Ƶ