What are South Africa's e-invoicing requirements?
Effective: 2014-04-01 · Authority: SARS (South African Revenue Service)
South Africa's SARS (South African Revenue Service) requires VAT vendors to issue tax invoices for all standard-rated supplies above ZAR 50. While paper and electronic formats are both accepted, SARS issued a VAT e-commerce ruling requiring digital service providers to issue electronic invoices. South Africa is developing a broader e-invoicing modernization program.
What must South African tax invoices contain?
South African VAT Act Section 20 requires tax invoices to include: words 'Tax Invoice', supplier name and VAT number, invoice number and date, buyer name and address, description of supply, taxable amount, VAT rate, and VAT amount. Full tax invoices are required for supplies above ZAR 5,000.
Frequently Asked Questions
- Is e-invoicing mandatory in South Africa?
- Electronic invoicing is not universally mandated in South Africa. Paper and digital invoices are equally acceptable for VAT purposes. SARS has been exploring e-invoicing mandates as part of broader tax administration modernization. Foreign digital service providers follow specific e-invoice requirements.
- What is South Africa's VAT rate?
- South Africa applies a standard VAT rate of 15 percent (increased from 14 percent in April 2018). Basic food items, educational services, and certain other supplies are zero-rated. Exports are zero-rated.
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