Legal framework for e-invoicing and e-reporting established by Tax Administration Laws Amendment Act 4 of 2026, amending the VAT Act. Decentralized CTC model with interoperability framework defined. Mandatory implementation dates to be announced.
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B2G
planned
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Legal framework for e-invoicing and e-reporting established by Tax Administration Laws Amendment Act 4 of 2026, amending the VAT Act. Decentralized CTC model with interoperability framework defined. Mandatory implementation dates to be announced.
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Decentralized CTC Model: Interoperability framework between accredited service providers as defined in the Tax Administration Laws Amendment Act 4 of 2026. No centralized government platform for invoice exchange. E-reporting (electronic submission of tax data from e-invoices) to SARS operates alongside decentralized invoice exchange.
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Invoice Data in Customs Declarations
10 April 2025
All
Mandatory invoice data in electronic customs declarations.
Draft TALAB
29 August 2025
All
Draft legislation supports real-time e-invoicing and e-reporting via VAT Modernisation Project.
SARS VAT Modernisation Programme Advances
16 February 2026
All
Strategic plans per SARS VAT Modernisation Discussion Paper confirm structured e-invoicing and enhanced VAT reporting becoming central to future tax administration. Transaction-level controls with automated cross-checks expected. Phased implementation indicatively from 2028.
Tax Administration Laws Amendment Act 4 of 2026 enacted
1 April 2026
All
The Tax Administration Laws Amendment Act 4 of 2026 published in Government Gazette No. 54447, amending the Value-Added Tax Act (No. 89 of 1991). Introduces legal definitions for e-invoice, e-debit note, e-credit note, and e-reporting. Establishes a decentralized Continuous Transaction Control (CTC) model supporting interoperability between service providers. E-reporting defined as electronic submission of tax data extracted from e-invoices to SARS. Applies to all VAT-registered vendors. Participation in the e-reporting system is currently voluntary.