South Africa: SARS Drafts E-Invoice Laws, Prepares for Mandatory Real-Time Reporting

On 16 August 2025, South Africa’s Ministry of Finance and SARS published the Draft 2025 Tax Laws Amendment Bill, introducing definitions of electronic invoice, electronic report, and an interoperability framework for secure real-time tax data exchange. A final bill is expected in 2026, with SARS also exploring a Continuous Transaction Control (CTC) model. E-invoicing is currently voluntary but subject to detailed requirements since December 2021. The move signals a shift toward mandatory e-invoicing, aligning with global trends. Businesses should prepare early by upgrading ERP systems, ensuring data quality, and partnering with certified providers to gain efficiency and avoid compliance risks.