On 18 March 2019, the South African Revenue Service (SARS) published Notice R.429, which includes regulations that amend the 2014 regulations prescribing electronic services for the purpose of the Value-Added Tax Act, 1991. This includes the replacement of a specified list of services with a general definition, which provides that 'electronic services' means any services supplied by means of an electronic agent, electronic communication or the Internet for any consideration, other than: Educational services supplied from a place in an export country and regulated by an educational authority in terms of the laws of that export country; or Telecommunications services;...