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Guide · South Africa · Published 2026-10-11

How to invoice in South Africa: what to include

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

  • R ZAR
  • VAT 15%
  • Tax reference number
  • A4
  • English

What every invoice must show

  • The words Tax Invoice, VAT invoice or invoice (SARS VAT 404 guide).
  • The seller's VAT number, and the buyer's VAT number on invoices above R5,000.
  • Full tax invoices above R5,000; abridged invoices are allowed below.

Numbering, keeping and correcting invoices

Give every tax invoice a serial number and date of issue. Keep records safely in their original form, open to SARS inspection in South Africa. Section 29 of the Tax Administration Act, 2011 (TA Act) requires them for five years from the date you submitted the return they support; if a return was never filed, until five years after you file it; longer during an open audit or objection. Section 30 and SARS Public Notice 787 of 1 October 2012 allow electronic storage.

Correct an invoice with a note, never a second invoice: only one may exist per supply. Issue a credit note for a cancellation, return, discount or overcharge, and a debit note for a price increase or undercharge. The note shows the words credit note or debit note, your name, address and VAT number, the customer's name and address, the date, the change in value and VAT, a short reason, and the original invoice's number and date. Report notes you issue in VAT201 field 18 (credit) or field 12 (debit).

Poor record-keeping can bring a monthly administrative penalty (TA Act sections 210 and 211). Failing to issue a tax invoice is an offence under section 234.

Electronic invoicing in South Africa

No mandatory e-invoicing yet. SARS published a VAT Modernisation consultation paper proposing it on 17 August 2026, with comments due by 16 October 2026. Electronic PDF invoices are accepted.

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anything you rely on with South African Revenue Service (SARS) before acting on it, and tell us if you find something out of date so we can correct it.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 African Revenue Service (SARS).