South Africa: Updated tax invoice requirements for VAT-registered electronic services suppliers
Regulation that specifies details that need to be included on tax invoices issued by VAT-registered electronic services providers
Updated tax invoice requirements for VAT-registered electronic services suppliers
The South African Revenue Service (SARS) has issued a regulation that specifies the details that need to be included on tax invoices issued by VAT-registered electronic services providers. The requirements under the new regulation are more comprehensive than under the previously applicable rules prescribed in Binding General Ruling 28 (BGR28).
The regulation is effective from 10 December 2021.
Read a January 2022 report [PDF 275 KB] prepared by the KPMG member firm in South Africa
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