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Public Other countries Author: Ema Stamenković
The National Treasury and SARS released the 2025 Draft Tax Administration Laws Amendment Bill, supporting SARS's VAT Modernisation Project, including e-invoicing and e-reporting. The potential launch is 2028 or later, with stakeholders invited to comment on VAT data model formulation and reporting.
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Content accuracy validation date: 11.09.2025
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On 16 August 2025, the National Treasury and SARS released the 2025 Draft Tax Administration Laws Amendment Bill (TALAB) for public comment until 12 September, supporting SARS’s VAT Modernisation Project, including e-invoicing and e-reporting. The project features a single tax engine and reporting application for fully reconciled South African e-invoicing and VAT returns.

Following a 2023 consultation on pre-filled VAT returns using e-reporting data, the potential launch is 2028 or later. SARS is considering a 5-corner Peppol-based model for real-time VAT transaction reporting, favoured as a Continuous Transaction Control model, with France implementing it from 2026 and Belgium phasing it in from 2026 to 2028.

SARS has studied similar initiatives in Italy, Chile, India, Uganda, the EU ViDA, and the UK, evaluating models like Continuous Transaction Control pre-approval, centralized or decentralized systems, mandatory e-invoicing (e.g., Italy), or post-invoice digital reporting (e.g., Spain). It also examined scope (B2G, B2B, B2C), phased implementation, and thresholds.

SARS invites stakeholders, businesses, vendors, accounting software developers, technology entities, controlling bodies, and the public, to comment on:

  • VAT data model formulation
  • Digital VAT data transmission for reporting

Modern VAT return with new disaggregated data fields

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