South Africa's National Treasury is planning to implement new regulations regarding the VAT treatment of electronic service supplies from 1 April 2019 instead of 1 October 2018 as originally planned. With the new regulations, the current definition of electronic services, which is a list of specific services, will be replaced with a much broader definition that includes any services supplied by means of an electronic agent, electronic communication, or the internet for any consideration, other than: Educational services supplied by a person regulated by an educational authority in an export country; or Telecommunications services. Further to delaying implementation to April...