It was indicated in the 2017 Budget Review that the regulations listing the electronic services which are supplied by foreign suppliers to South African consumers and which are subject to VAT from 2014, will be broadened to include cloud computing and other on-line services such as computer software and on-line storage of data.

Updated draft regulations will be published for public comment to prescribe and clarify the electronic services which are supplied by foreign suppliers to South African consumers which are subject to VAT.