Binding General Ruling BGR 21: Address to be reflected on a tax invoice, credit and debit note

Ruling
The address of the recipient and the supplier that must be reflected on a tax invoice,
credit or debit note is either –
• the physical address from where the enterprise is being conducted;
• the postal address of the enterprise; or
• both the physical and the postal address of the enterprise.
With regard to branches or divisions that are separately registered for VAT under
section 50(1), the tax invoice, credit or debit note must reflect the address of the
branch or division as listed above.

A tax invoice, credit or debit note issued for a zero-rated supply of goods or services
made to a non-resident must reflect –
• the physical address of the non-resident in the foreign country;
• the postal address of the non-resident; or
• both the physical and the postal address of the non-resident.
This ruling constitutes a BGR issued under section 89 of the Tax Administration Act
No. 28 of 2011.

Source: gov.za

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