Understanding VAT on Digital and Electronic Services Webinar

This course explains how VAT applies to digital and electronic services in a practical, business-facing way. It focuses on how to identify digital services for VAT purposes, when VAT must be charged or accounted for, what changes when services are supplied cross-border, and how to avoid common mistakes in VAT coding and invoicing for online products and services. The course is aimed at beginners to intermediate learners who work with modern service models like subscriptions, SaaS, online platforms, apps, and digital downloads.

Who will benefit

• South African businesses selling digital services (SaaS, subscriptions, online training, downloads)
• Freelancers and agencies providing cross-border digital services
• Bookkeepers and junior accountants coding and reporting VAT for tech/digital businesses
• Finance managers overseeing VAT risk in e-commerce and online service models

Topics Discussed:

• What Counts as “Digital/Electronic Services” for VAT Purposes?
• The VAT Basics for Digital Services (Local Supply)
• Place of Supply Thinking — Local vs Cross-Border (Practical Framework)
• B2C vs B2B — Why Customer Type Changes the VAT Approach
• South African Businesses Selling Digital Services to Foreign Customers
• Foreign Suppliers Selling Digital Services into South Africa (Big Picture)
• Online Platforms and Marketplaces — Who Is the Supplier?
• Imports of Services — Digital Tools, Subscriptions, and the VAT Risk
• Evidence and Recordkeeping for Digital VAT Positions
• Common Mistakes and “SARS-Proof” Controls