How to invoice in South Africa
A full tax invoice in South Africa must carry the words "Tax Invoice", your business name, address and VAT registration number, a unique serialized invoice number, the date, and a description, quantity and price for each line, plus the VAT charged at 15% (or a statement that the price includes VAT). For any invoice above R5,000 you must also show the customer's name, address and VAT number. If you are not VAT-registered, issue an ordinary invoice with no VAT and do not use the words "Tax Invoice".
| South Africa at a glance | Detail |
|---|---|
| Currency | ZAR (R) |
| Standard VAT | 15% |
| Tax ID | VAT Number |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Announced |
Tax ID format: 10-digit VAT registration number, always starting with 4 — e.g. 4123456789.
What South African invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and VAT Number
- The client's name and address (and their VAT Number where the local rules require it)
- A clear description and quantity for each line
- The net amount per VAT rate, the rate(s) applied and the VAT amount
- The total payable, in ZAR
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- The words "Tax Invoice" on the document
- Supplier VAT registration number
- Customer VAT number (required on invoices over R5,000)
VAT notes
Invoice Forever offers ready-made South African VAT notes such as:
- VAT charged at the standard rate of 15%.
- Zero-rated supply (0% VAT) — direct export of goods under section 11 of the VAT Act.
- Not registered for VAT — no VAT charged on this invoice.
E-invoicing in South Africa
B2B e-invoicing is voluntary and no mandate or date is set in law. On 17 August 2026 SARS published a VAT Modernisation Consultation Paper proposing a Digital VAT Model: e-invoicing, an interoperability framework of accredited service providers, and near real-time e-reporting in a decentralised 5-corner model, with SARS's access point as the fifth corner. Invoices would follow a prescribed standard such as EN 16931, UN/CEFACT CII or Peppol PINT BIS. Comments are due by 16 October 2026. The proposed roadmap runs from draft regulations in 2026/2027 and testing in 2028/2029 to a pilot with voluntary participants in 2029/2030 and phased implementation from 2030 over about 36 months: large businesses (B2B) and government entities (B2G) first, then micro, small and medium businesses, then B2C.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the South African Revenue Service (SARS) before you rely on it. This page is general guidance, not tax advice.
Payment terms in South Africa
Net 30 days is the common commercial norm, and larger buyers often pay against a monthly statement. Freelancers and small suppliers frequently use shorter terms of 7 to 14 days or request a deposit up front.
Questions about invoicing in South Africa
The standard VAT rate is 15%. It stayed at 15% in Budget 2026 after the previously proposed increase to 16% was reversed. Some supplies, such as certain foodstuffs and direct exports, are zero-rated (0%).
Only if you are registered for VAT. Registration is compulsory once taxable turnover passes the threshold (rising from R1 million to R2.3 million from 1 April 2026), and voluntary above R120,000. VAT-registered businesses must show their VAT number and the words "Tax Invoice"; unregistered businesses issue plain invoices with no VAT.
Not yet. In August 2026 SARS published a consultation paper proposing e-invoicing and near real-time VAT reporting, with a pilot in 2029/2030 and phased implementation from 2030, starting with large businesses and government entities. Comments close on 16 October 2026. PDF or paper tax invoices remain valid.
Make an invoice for South Africa, free.
ZAR and 15% VAT already set, on A4 paper. No signup, no watermark.