South African value-added tax (VAT) vendors are often unsure of the tax consequences of issuing invoices to foreign customers or clients and whether such services should be invoiced at the standard rate of 15% or be zero-rated. As is generally the case with tax (especially VAT), the answer is that it depends on the circumstances. Therefore, it is quite possible that services to a non-resident can be invoiced at the standard rate, or at a zero-rate. Importantly, section 11 of the VAT Act,[1] which deals with the zero-rating of supplies, distinguishes between the supply of goods (section 11(1)) and services […]