VAT & Tax Notice

Last updated: 13 April 2026

1. Platform VAT Status

BLACKNWHITESIX (Pty) Ltd is a company incorporated in South Africa. Under the Value-Added Tax Act No. 89 of 1991, a business must register for VAT when its taxable supplies exceed R1,000,000 in any consecutive twelve-month period, and may register voluntarily once taxable supplies exceed R50,000.

Current position: BLACKNWHITESIX is not yet registered for VAT. We will register for VAT when the applicable statutory threshold is reached, and this notice and all related documentation will be updated accordingly.

2. Pricing

All prices on the Platform are displayed in South African Rand (ZAR).

• Subscriptions: R200 per month / R2,000 per year. These prices are inclusive of VAT where applicable.
• Track prices: Set by individual artists. Artists are responsible for accounting for any tax obligations arising from their sales.

3. Payment Processing Fees

All payments on the Platform are processed by Paystack (Pty) Ltd, a VAT-registered payment service provider. Paystack charges approximately 2.9% per transaction, inclusive of VAT, on each payment.

• Processing fees are borne by the buyer as part of the transaction total.
• Processing fees are not deducted from artist earnings.

4. Artist Tax Obligations

Artists on BLACKNWHITESIX are solely responsible for their own tax affairs, including but not limited to:

• Income tax on earnings received through the Platform.
• VAT registration, if their taxable supplies meet or exceed the statutory threshold.
• Provisional tax payments where applicable.

The Platform does not act as a tax agent, withhold tax on behalf of artists, or provide tax advice. Artists who are registered VAT vendors should account for VAT on their Platform earnings in their own VAT returns.

5. Earnings Statements

BLACKNWHITESIX provides annual earnings statements aligned with the South African tax year (1 March – 28/29 February). These statements are:

• Informational only — they do not constitute tax advice, tax certificates, or invoices.
• Available for download from the artist dashboard.
• Emailed to the address on file at the end of each tax year.

6. Listener / Buyer Tax Position

Under South African law, purchases of digital goods on the Platform are treated as supplies subject to VAT where the supplier is a registered vendor. As a buyer, you do not need to account for VAT separately — any applicable VAT is already included in the displayed price.

7. Disclaimer

This notice is provided for informational purposes only and does not constitute tax, legal, or financial advice. Tax laws and regulations are subject to change. You should consult a qualified tax professional for advice specific to your circumstances.

8. Contact

For questions about this notice or the Platform's tax position, please contact:

• Email: legal@blacknwhitesix.com
• SARS website: https://www.sars.gov.za
• SARS contact centre: 0800 00 7277