VAT Invoice Requirements in South Africa (2026): SARS Rules + Example

A South African tax invoice must show the words "Tax Invoice", "VAT Invoice" or "Invoice"; your name, address and VAT registration number; your customer's name and address (and VAT number if they are a vendor); a serial number and the date; a description of what you supplied with the quantity; and the value, the VAT and the total. Those are the details on the SARS tax invoices page. For R5,000 or less you can issue a shorter abridged tax invoice, and for R50 or less none is needed. This guide covers each case with a worked example.

Who issues tax invoices

Only VAT vendors issue tax invoices. From 1 April 2026, you must register for VAT once your taxable supplies go over R2.3 million in 12 months (up from R1 million), and you can register voluntarily from R120,000 (up from R50,000), according to the SARS VAT page. The standard VAT rate stays at 15%; the planned increases to 15.5% and 16% were reversed.

If you aren't registered, you can't charge VAT: send an invoice with no VAT line and no VAT number. The basics still apply, and our guide on how to write a professional invoice covers them.

Full tax invoice: the 7 details (over R5,000)

1. 01The words "Tax Invoice", "VAT Invoice" or "Invoice".
2. 02Your name, address and VAT registration number.
3. 03Your customer's name and address, and their VAT registration number if they are a VAT vendor.
4. 04A serial number and the date the invoice was issued.
5. 05An accurate description of the goods or services (saying when goods are second-hand).
6. 06The quantity or volume supplied.
7. 07The value of the supply, the VAT charged and the total (value plus VAT).

Abridged tax invoice (R5,000 or less)

When the total including VAT is R5,000 or less, an abridged tax invoice can leave out your customer's name, address and VAT number, and the quantity. Everything else stays. Two exceptions: zero-rated supplies always need a full tax invoice, whatever the amount, and for R50 or less no tax invoice is needed, though the buyer still needs a till slip or similar showing the VAT.

Example: a full tax invoice from a plumber

• Invoice INV-0342 · Issued 3 November 2026
• From: Karoo Plumbing (Pty) Ltd · 12 Long Street, Cape Town · VAT No. 4123456789 (example)
• To: Seaview Guest House · 8 Beach Road, Muizenberg · VAT No. 4987654321 (example; required because the customer is a VAT vendor)
• Geyser replacement · 1 × R8,500.00
• Labour · 4 hours × R650.00 = R2,600.00
• Value excluding VAT: R11,100.00
• VAT (15%): R1,665.00
• Total including VAT: R12,765.00

If your prices already include VAT, the VAT is 15/115 of the total. A R2,300 call-out including VAT contains R300 VAT, and as it's under R5,000 an abridged tax invoice is enough.

Common mistakes

• Charging VAT or showing a VAT number before you're registered.
• Leaving off your address or VAT number, so your customer can't claim the VAT back.
• Leaving off a VAT-vendor customer's VAT number on invoices over R5,000.
• Using an abridged invoice for zero-rated supplies.
• Issuing the tax invoice later than 21 days after the supply.

Records

Keep copies of your tax invoices and VAT records, generally for 5 years from the date you submit the related return.

How to make a tax invoice in InvoiceNexora

1. 01In Settings → Business Profile, add your business address. In Settings → Defaults, enter your VAT registration number as the Tax Registration Number; it prints under the VAT line as "VAT No.".
2. 02Pick the South Africa VAT 15% rate from the tax presets. The tax line is labelled VAT.
3. 03Add your client with their name and address. If they are a VAT vendor, add their VAT number in the Tax number field; it prints under their address.
4. 04Add each item with a description, quantity and price. Invoice numbers are sequential automatically.
5. 05Preview the PDF and share it by email or WhatsApp. Everything works offline.

The free plan includes unlimited invoices and clients with no watermark. Get the free invoice maker and send your next tax invoice in under a minute. Most clients in South Africa prefer it on WhatsApp: here's how to send an invoice on WhatsApp.