South Africa's National Treasury and Revenue Service introduces e-invoicing, e-reporting, and an interoperability framework to modernize the VAT system.
South Africa Releases VAT Draft to Advance E-Invoicing and Digital Reporting
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Author: Ljubica Blagojević
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Content accuracy validation date:
07.10.2025
Content accuracy validation time:
15:29h
On August 16, 2025, South Africa’s National Treasury and Revenue Service released a draft amending the VAT Law, introducing definitions for e-invoicing, e-reporting, and an interoperability framework to modernize the VAT system. E-invoicing is defined as a tax invoice issued, transmitted, and received in a structured electronic format for automatic processing, with technical specifications pending. E-reporting involves electronically submitting tax data from e-invoices, e-debit notes, and e-credit notes to SARS and relevant parties. The interoperability framework enables decentralized exchange of electronic documents among service providers. These definitions lay the foundation for a legal framework, including a CTC regime. Businesses should monitor future regulations, particularly technical requirements and implementation timelines, while assessing current invoicing and reporting systems for data quality and exploring integrable e-invoicing solutions.
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