HomeTax invoice requirements

What a tax invoice
must show.

VAT Act section 20Full and abridgedWithin 21 days

What must a tax invoice contain in South Africa?

Above R5 000, a full tax invoice must show the words "tax invoice", your name, address and VAT number, the customer's name, address and VAT number if they are registered, a serial number and the date, a description and quantity of what you supplied, and the value, the VAT and the total. From R50 to R5 000 an abridged tax invoice may leave out the customer's details and the quantity.

Source: VAT Act 89 of 1991, section 20. Only a registered VAT vendor may issue a tax invoice.

Side by side

Full or abridged.

Full (above R5 000)Abridged (R50 to R5 000)
The words "tax invoice"YesYes
Your name, address and VAT numberYesYes
Customer name and addressYesNot required
Customer VAT number (if registered)YesNot required
Serial number and date of issueYesYes
Description of the goods or servicesYesYes
Quantity or volumeYesNot required
Value, VAT and total โ€” or the total with "includes VAT at 15%"YesYes
The rules around it

Timing, copies
and corrections.

Issue it within 21 days

A VAT vendor must issue a tax invoice within 21 days of the date of the supply. Your customer needs it to claim the VAT back, so a late or missing tax invoice costs them money, not only you.

Under R50, no tax invoice is needed

For a supply of R50 or less you do not have to issue a tax invoice; a till slip or similar document is enough.

One original, then copies

Only one original tax invoice may exist for a supply. If you send it again, mark it as a copy.

Fix mistakes with a credit note

Never edit or delete an issued tax invoice. Correct it with a credit note (or a debit note if you under-charged) that refers to the original. Gaps and changed numbers are what auditors look for.

Registration comes first

Only a registered vendor may issue a tax invoice. Registration is compulsory once your taxable supplies pass R2.3 million in 12 months; SARS raised the threshold from R1 million with effect from 1 April 2026.

How Bookkeeping & Invoicing handles it

Bookkeeping & Invoicing picks full or abridged for you by the value, shows "TAX INVOICE" and your VAT number only if you are registered, numbers invoices without gaps, locks them once issued and fixes mistakes with a one-click credit note. From R190 a month, no setup fee; free for 7 days and 20 quotes or invoices, no card.

Questions

Tax invoice
questions.

No. A quotation is an offer. The tax invoice is issued when you make the supply, within 21 days.

On a full tax invoice (above R5 000) yes, if the customer is a registered VAT vendor. An abridged tax invoice (R50 to R5 000) does not need the customer's details.

No. Without registration you issue a normal invoice with no VAT on it.

Five years, in a form SARS can read. Electronic copies are acceptable.

Issue a credit note or debit note for the difference. Do not change the original.

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