At present, South Africa does not require e-invoicing or e-VAT reporting to be mandatory. The South African Revenue Service (SARS) is responsible for the oversight and implementation of electronic invoicing, and Value-Added Tax (VAT) reporting.
The SARS has implemented numerous rules and regulations concerning the requirements and conditions for utilizing electronic invoices. At the end of 2021, the South African government published a statute detailing the prerequisites for invoices issued by digital service providers registered for value-added tax purposes. This regulation took effect on December 10, 2021.
Source: edicomgroup.com
