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The e-commerce VAT regulations  have shifted the onus of collecting and paying VAT from the South African purchaser to the foreign supplier. The “new” e-commerce VAT regulations are in fact not a new form of VAT. VAT was always due to the South Africa Revenue Service (SARS) on purchase of e-commerce goods or services from foreign suppliers, however, it has always been the purchaser’s onus to pay over the 14% to SARS. Very few purchasers…