Registration for South African VAT must be done by downloading a copy of the VAT101 form, available from the SARS (South African Revenue Service) website, completing and signing the VAT101, which must then be emailed together with the supporting documents to a dedicated SARS email address. For that purposes a company has to register as an eFiler.
The Commissioner will process the VAT101 and determine the date from which a foreign entity of electronic services (FESE) is required to commence charging South African VAT, at 15%.
Once the VAT registration is finalised the Commissioner will notify the FESE of the successful VAT registration by emailing the VAT103I (notice of registration).
Contrary to a normal foreign VAT registration, the supplier is not required to appoint a VAT representative in South Africa or open a local South African bank account. However, the applicant is required to provide contact details of a local representative for receiving information and correspondence.