Taxation and Legal Issues
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Peer reviewed
Abstract
Abstract
The main objective of this article is to explore how blockchain technology can be used to identify a consumer and, in the process, allocate to the appropriate jurisdiction the taxing rights in business-to-consumer supplies of digital goods. Assigning the taxing rights in the cross-border supply of digital goods for value-added tax (VAT) purposes to the relevant jurisdiction enables countries to impose VAT on such supplies. Generally, VAT systems use the customer’s residence as a proxy to predict the jurisdiction where consumption occurs by establishing a link between the supply and the final place of consumption. For example, the Value-Added Tax Act 89 of 1991 provides that a consumer’s residence can be used to determine the place of consumption. However, the use of place-of-taxation rules does not accurately establish whether a consumer is located in South Africa. If the identity of a consumer is established, the place of consumption can also be determined. This article finds that blockchain technology can be used as a tool to determine the place of consumption for the supply of digital goods. The article makes recommendations for policymakers to consider looking at blockchain to ascertain the place of consumption for the supply of digital goods.
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@article{Kabwe2026Allocating,
title = {Allocating Taxing Rights in the Cross-Border Supply of Digital Goods for Value-Added Tax Purposes on Blockchain},
author = {Ruddy Kabwe},
journal = {Obiter},
year = {2026},
doi = {10.17159/kxzjyw43},
url = {https://doi.org/10.17159/kxzjyw43}
}FAQ
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