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What a tax invoice must show

Updated · 3 min read

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In short

  • Over R5,000, including VAT: a full tax invoice [1].
  • R5,000 or less: an abridged one may leave out your customer’s details and the quantity [2].
  • Issue it within 21 days, once SARS has confirmed your registration [1], [3].

Waiting for SARS?

No tax invoices until SARS confirms your VAT registration [3].

  1. While you wait

    Tell customers their tax invoices will follow [3].

  2. Once SARS confirms

    Issue the ones you owe, as soon as possible [3].

What it must show

SARS’s list, numbered on a sample [1], [2].

The sale, including VAT

Full tax invoice. All seven [1].

  1. The words “Tax invoice”

    Or “VAT invoice”, or “Invoice”.

  2. Your name, address and VAT number

  3. Your customer’s name and address

    And their VAT number, if they’re registered.

  4. A unique number and the date issued

  5. What you sold

    Say if goods are second-hand.

  6. The quantity

  7. The price, VAT and total

Sales taxed at 0% need the full one, whatever the amount [2].

Showing the VAT

Any one of three ways [2].

Or the total with “VAT included at 15%”, or the total and the VAT amount [2], [4].

Timing and copies

Issue it within
21 days
Of making the sale [1].
For each sale
One tax invoice
Price changed? A credit or debit note, not a second invoice [2].
Sent electronically
No SARS approval needed
The same rules apply [2].
Keep copies
At least five years
Including every tax invoice you issue [2].

References

General guidance, not tax or legal advice.

  1. [1]South African Revenue Service, “Tax Invoices,” SARS, Mar. 11, 2021. Accessed: Oct. 23, 2026. [Online]. Available: https://www.sars.gov.za/businesses-and-employers/government/tax-invoices/ (opens in a new tab)
  2. [2]South African Revenue Service, “VAT 404 Guide for Vendors, Issue 15,” SARS. Accessed: Oct. 23, 2026. [Online]. Available: https://www.sars.gov.za/legal-pub-guide-vat404-vat-404-guide-for-vendors/ (opens in a new tab)
  3. [3]South African Revenue Service, “VAT Connect Issue 20 (October 2025),” SARS. Accessed: Oct. 23, 2026. [Online]. Available: https://www.sars.gov.za/businesses-and-employers/my-business-and-tax/vat-connect-issue-20-october-2025/ (opens in a new tab)
  4. [4]South African Revenue Service, “Value-Added Tax,” SARS, Sep. 8, 2026. Accessed: Oct. 23, 2026. [Online]. Available: https://www.sars.gov.za/types-of-tax/value-added-tax/ (opens in a new tab)

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