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It was during one of my many meetings that I realised that this was a question that did not have a simple answer.

A client of a Personal Services Provider has to deduct PAYE when paying the provider’s invoices, so does that mean that the PSP is an employee? If so, does that mean that, even though its turnover exceeds R1m, it is not carrying on an enterprise and therefore does not have to register for VAT?

It’s a tricky question, but, fortunately, the South African Institute for Tax Practitioners (SAIT) came to my resuce with an opinion on that exact question. Here it is

To cut a long story short, their conclusion was: Yes, all else being equal, a PSP must register for, and charge, VAT.


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