VAT invoice requirements in South Africa: a SARS checklist

South African VAT invoice requirements come from section 20 of the VAT Act. A VAT-registered vendor must issue a tax invoice within 21 days of making a taxable supply, and for supplies over R5,000 that must be a full tax invoice showing both the supplier's and the recipient's details. For supplies of R5,000 or less an abridged tax invoice is allowed, and the recipient's details can be left off.

Get it wrong and your customer may be unable to claim input tax, which quickly turns into awkward requests to reissue invoices. This guide summarises the rules as of September 2026. Always check the current position on the SARS tax invoices page or with your tax practitioner.

Who has to issue VAT invoices

Only VAT vendors can issue tax invoices and charge VAT. As of 1 April 2026, compulsory VAT registration applies once taxable supplies exceed R2.3 million in any 12-month period (up from R1 million), and voluntary registration is possible from R120,000. The standard VAT rate remains 15%. See SARS's VAT registration threshold FAQ.

If you are not registered, you must not show VAT on your invoices or call them tax invoices.

Full tax invoice requirements (supplies over R5,000)

According to SARS, a full tax invoice must contain:

1. The words "Tax Invoice", "VAT Invoice" or "Invoice" in a prominent place.
2. Your name, address and VAT registration number.
3. The recipient's name, address and, where the recipient is a VAT vendor, their VAT registration number.
4. A serial number and the date of issue.
5. An accurate description of the goods or services.
6. The quantity or volume supplied.
7. The value of the supply, the amount of VAT charged and the total consideration.

A missing item can make the document invalid for your customer's input tax claim, so treat this list as a checklist rather than a guideline.

Abridged tax invoice requirements (R5,000 or less)

For smaller supplies you may issue an abridged tax invoice. It keeps most of the full invoice requirements (the "Tax Invoice" wording, your name, address and VAT number, serial number, date, description and the amounts) but does not need the recipient's name, address or VAT number, or the quantity.

For very small amounts, SARS indicates that a till slip or sales docket can be enough for the buyer to support an input tax claim. Check SARS's current guidance for the exact threshold before relying on it.

Full vs abridged at a glance

The 21-day rule

A tax invoice must be issued within 21 days of the date of supply. In practice:

• For once-off sales, issue the invoice at the time of sale or dispatch.
• For monthly services, generate the invoice at the start or end of each billing period and send it straight away.
• Only one tax invoice may be issued per supply. If a customer loses theirs, issue a copy clearly marked "copy", not a second original.

Worked example

Here is a clearly illustrative monthly invoice for a VAT-registered consultancy, priced excluding VAT:

Because the total exceeds R5,000, this must be a full tax invoice, so the client's registered name, address and VAT number must appear. For more on showing prices with or without VAT, see tax inclusive vs tax exclusive pricing.

Common mistakes that make invoices invalid

• Missing the customer's VAT number on invoices over R5,000.
• Trading name only. Use your legal or registered name as SARS knows it, alongside your trading name if you like.
• Vague descriptions such as "services rendered" with no detail.
• Duplicate or skipped numbers. Serial numbers should be unique and traceable. See our guide to invoice numbering.
• Pro forma invoices treated as tax invoices. A quote or pro forma is not a tax invoice. Read tax invoice vs pro forma invoice.
• Editing an issued invoice. Corrections to price or quantity after issue should go through a credit or debit note, not by overwriting the original.

Keeping records

SARS generally requires VAT vendors to keep records, including copies of tax invoices, credit notes and debit notes, for at least five years from the date the related return was submitted. Electronic records are acceptable if they are complete, secure and can be produced when requested. Check SARS's record-keeping guidance for the detail.

VAT invoice requirements in South Africa: quick checklist

• Correct heading ("Tax Invoice")
• Your name, address and VAT number
• Customer name, address and VAT number (if over R5,000)
• Unique serial number and issue date
• Clear description and quantity
• Value, VAT at 15% and total
• Issued within 21 days of the supply

How CentraPoint helps

CentraPoint's invoicing uses VAT settings you configure: prices can be tax-inclusive or tax-exclusive. Invoices are generated as branded PDFs with your business and VAT details, can be paid by link through your chosen gateway, and offline EFT or cash payments can be recorded against them. Refund notes and customer statements are generated from the same records, and invoices can sync to Sage, Xero, QuickBooks or Zoho Books. The invoices documentation shows the setup.

Frequently asked questions

What must appear on a tax invoice in South Africa?

A full tax invoice needs the words "Tax Invoice", "VAT Invoice" or "Invoice", the supplier's and recipient's names, addresses and VAT numbers, a serial number and date, a description, quantity, and the value, VAT and total.

When can I issue an abridged tax invoice?

When the total consideration is R5,000 or less. An abridged invoice may leave out the recipient's details and the quantity, but still needs your details, a serial number, date, description and the amounts.

How long do I have to issue a tax invoice?

A tax invoice must be issued within 21 days of the date of supply under section 20 of the VAT Act.

Can a business that is not VAT registered issue a tax invoice?

No. Only registered VAT vendors may issue tax invoices and charge VAT. Unregistered businesses should issue ordinary invoices without VAT.