South Africa
ZASARS administers VAT tax invoices under the Value-Added Tax Act, 1991, with no e-invoicing obligation in force; a proposed Digital VAT Model with e-invoicing, an interoperability framework and e-reporting is in consultation, with phased implementation expected from 2030.
Guide reviewed .
Invoicing and electronic documents
Tax invoices under the VAT Act
The current invoicing regime. Vendors issue full or abridged tax invoices, debit notes and credit notes, on paper or electronically, and keep them as records. There is no SARS platform for exchanging or clearing invoices.
Any format that carries the particulars in section 20 of the VAT Act; electronic issue is allowed without prior SARS approval · Official source: SARS · VAT 404 Guide for Vendors (Issue 15)
Proposed Digital VAT Model
A SARS proposal under Modernisation 3.0 for continuous transaction controls. Suppliers would send structured e-invoices through accredited access points, which validate them and route them to the buyer and to SARS as a fifth corner.
Prescribed e-invoice standard still to be set by regulation; the paper cites EN 16931 CIUS, UN/CEFACT Cross-Industry Invoice and Peppol PINT BIS as examples · Official source: SARS · Consultation paper on VAT modernisation (August 2026)
Peppol
No South African Peppol Authority is listed; OpenPeppol acts as the authority where there is no national one. SARS names Peppol PINT BIS only as an example standard, not as a decision.
Peppol BIS Billing; Peppol PINT · Official source: OpenPeppol · Peppol Authorities
Today a South African invoice only has to meet the tax invoice rules in the VAT Act. It can be electronic without SARS approval, but it must carry the prescribed particulars and be kept as a record. See SARS's VAT 404 guide. Peppol can carry these invoices, but no South African rule requires or recognises a Peppol network.
The consultation paper proposes a five-corner model: accredited access points validate each e-invoice and copy the data to SARS. The paper names Peppol PINT BIS only as one example of a possible standard. The data model, accreditation rules and phase dates are still to be set in regulations. Track the VAT modernisation page for those decisions.
Legal guide
B2B · B2G · B2C invoices
No e-invoicing obligation in forceThe proposed e-invoicing model is still in consultation. SARS states that implementation would start with a pilot and voluntary participation, and that mandatory adoption would follow later for specific segments, subject to consultation, approvals and readiness.
Official source: SARS · FAQs on VAT modernisationTax invoices
Mandatory for VAT vendorsA vendor must issue a tax invoice within 21 days of a taxable supply. A full tax invoice is required above R5,000 including VAT; below R5,000 an abridged tax invoice may be used, except for zero-rated supplies; below R50 no tax invoice is required. Records must be kept for at least five years.
Official source: SARS · VAT 404 Guide for Vendors (Issue 15)Proposed e-invoicing · phased plan
Proposed; implementation expected from 2030The consultation paper sets out preparation from 2026/2027 including draft VAT regulations, solution development in 2027/2028 with the regulations promulgated, testing in 2028/2029 and a voluntary pilot in 2029/2030. Phased implementation would begin in the 2030 calendar year and run for about 36 months, starting with large taxpayers (B2B), voluntarily at first.
Official source: SARS · Consultation paper on VAT modernisation (August 2026)Proposed B2G · public-sector receipt
ProposedThe paper states that government departments and public entities will be mandated to accept e-invoices from suppliers during the relevant implementation phase, and must prepare their procurement and financial systems.
Official source: SARS · Consultation paper on VAT modernisation (August 2026)E-reporting
Legal basis for a voluntary systemAmendments promulgated on 1 April 2026 define e-invoice, e-credit note, e-debit note, interoperability framework and e-reporting, and allow the Minister to make regulations for a voluntary e-reporting system under section 74 of the VAT Act.
Official source: SARS · VAT Connect issue 21 (September 2026)
Timeline
-
E-invoicing definitions enter the VAT Act
The 2026 amendment acts were promulgated and generally took effect, adding e-invoicing and e-reporting definitions and the power to regulate voluntary e-reporting. No e-invoicing obligation was introduced.
Official source: SARS · VAT Connect issue 21 (September 2026) -
Consultation on the Digital VAT Model opens
SARS released the VAT Modernisation Consultation Paper proposing e-invoicing, an interoperability framework and e-reporting.
Official source: SARS · media release on the digital VAT model consultation -
Consultation comments closed
The deadline for written comments on the consultation paper. Policy choices, standards and sequencing remain to be decided.
Official source: SARS · VAT modernisation
Peppol in South Africa
- Directory participants
- 16
- Document families
- 4
Peppol Authority: OpenPeppol.
1 certified service provider based in South Africa.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 7 participants
- 7 participants
- 7 participants
- ApplicationResponse3 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 3 | |
| 1 | |
| 2 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 |
Registration dates in the current Directory snapshot.