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Guide · South Sudan · Published 2026-10-11

How to invoice in South Sudan: what to include

The fields a South Sudan invoice needs, how to number and date it, when to show Sales tax, the e-invoicing rules, and how to fix a mistake with a credit note.

  • SSP
  • Sales tax 18%
  • TIN
  • A4
  • English

This is the general edition of this guide for South Sudan. It explains how the TIN, Sales tax and annual filing work and names South Sudan Revenue Authority (SSRA) as the place to confirm thresholds and dates. Country-specific figures are added as each edition is reviewed.

What every invoice must show

Whatever your trade, these fields are the minimum:

  • The word Invoice (or Tax Invoice where you charge Sales tax) and a unique sequential number.
  • Issue date and, for services, the date or period of supply.
  • Your business name, address and TIN; your registration number if you have one.
  • The client's name and address, and their TIN when they are a registered business.
  • One line per item or service: description, quantity, unit price and line total in SSP.
  • Subtotal, Sales tax rate and amount (or a statement that none was charged), and the total due.
  • Payment terms, due date and bank details.

Numbering and dates

Numbers must run in sequence with no gaps or repeats; South Sudan Revenue Authority (SSRA) checks for both. Use a prefix per year or series if it helps (2026-001), but never reissue a number. The issue date fixes the tax period the sale falls into, so date the invoice when you send it, not when the work started.

Numbering, keeping and correcting invoices

Every taxpayer must keep accounts of all transactions and the documents that support them for six years, and make them available in South Sudan for inspection by a revenue officer (Taxation Act 2009, s.24(1) and (3)). Invoices and receipts are the documents that back those accounts.

No expense or deduction is allowed unless you keep documentation in the required manner and form (s.24(2)). A missing supplier invoice can therefore cost you the deduction, not just a fine.

Your Tax Identification Number must appear on all returns, transactions and other documents required under the Act, and you must give it to anyone who pays you or has to report on you (s.20(2)). A registered business must also display its registration certificate in a conspicuous place at each place of business (s.20(3)).

Showing Sales tax

Only registered businesses charge Sales tax. If you are registered, show the rate and the amount as separate lines; if you are not, do not show a Sales tax line and say so on the document. Charging Sales tax without registration is an offence in most countries, and clients' accountants will spot it.

Electronic invoicing in South Sudan

Many countries now require invoices to be issued through, or reported to, an official electronic system. Where South Sudan does, the PDF you make here is a working document for quotes, proformas and internal records, and the fiscal invoice comes from the official system. Where it does not, an emailed PDF is a valid invoice.

Getting paid

State the due date, not just the terms. Put the bank details on the invoice and ask for the invoice number as the payment reference. Send the PDF on the day the work finishes; late invoices are paid late. A proforma up front is the cleanest way to ask for a deposit.

Fixing a mistake

Never edit or delete an invoice you have sent. Issue a credit note that references the original number, states the reason and reverses the same Sales tax, then issue a new invoice if needed. The South Sudan credit note generator does this.

Questions people ask

Do I need to be registered to send an invoice?
You need a TIN; registration for Sales tax is only needed if you charge it. Many small businesses invoice without charging Sales tax.
Can I invoice in a foreign currency?
Usually yes for export clients, but South Sudan Revenue Authority (SSRA) generally wants the Sales tax amount, and sometimes the total, shown in South Sudanese Pound at the official rate on the invoice date. Show both.
Is a PDF invoice legally valid in South Sudan?
Where South Sudan has no mandatory e-invoicing, yes: an emailed PDF with the required fields is a valid invoice. Where electronic issuance is required, the official system's document is the fiscal invoice and the PDF supports it.
What is the difference between an invoice and a receipt?
An invoice asks for payment and creates the debt; a receipt confirms payment received. Issue the invoice first, then a receipt or a marked-paid copy when the money arrives.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with South Sudan Revenue Authority (SSRA) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with South Sudan Revenue Authority (SSRA).