VAT on commercial and residential accommodation: Lodging, leasing or renting?

The Value-Added Tax Act, No 89 of 1991 (VAT Act) contemplates the supply of two types of residential accommodation, ie the supply of “commercial accommodation” and “dwellings”. The distinction between commercial accommodation and a dwelling [...]

2018-09-28T12:36:58+00:00 September 28th, 2018|Articles|