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BGR 28: Electronic services

Friday, 27 March 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS issued BGR 28 on the 26th of March 2015.

This BGR sets out the –

  • information that must be contained in a tax invoice, credit or debit note in order to satisfy the requirements of section 20(7) or 21(5); 
  • exchange rate that must be applied in order to determine the amount of the VAT charged in the currency of the Republic; and 
  • manner in which prices must be advertised or quoted, for the supply of electronic services by an electronic services supplier.

Please click here to access BGR 28.  



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