What Must Be on a Tax Invoice in South Africa

If you're VAT-registered, SARS has a strict list of what a valid tax invoice must show. Get it wrong and your customer can't claim their input VAT — and you can land in trouble on an audit. Here's the plain-English checklist.

First: are you even issuing a "tax invoice"?

The words "tax invoice" are reserved for businesses registered for VAT. If you're not VAT-registered, you issue an ordinary invoice — and you must not charge or show VAT on it. Everything below applies once you're a registered VAT vendor. (Not sure if you need to register? See our VAT registration guide.)

The full tax invoice (totals over R5,000)

For any invoice where the total is more than R5,000 including VAT, SARS requires a full tax invoice showing all of the following:

1. The words "Tax Invoice", "VAT Invoice" or "Invoice".
2. Your business name, address and VAT registration number.
3. The customer's name and address.
4. A unique invoice number and the date of issue.
5. A clear description of the goods or services supplied.
6. The quantity or volume of what was supplied.
7. The value, the VAT charged, and the total — either shown separately, or the total with a note that it includes VAT at 15%.

The abridged tax invoice (totals of R5,000 or less)

If the total is R5,000 or less including VAT, you may issue a shorter abridged tax invoice. You can leave off the customer's name and address and the quantity, but you still need:

• The words "Tax Invoice".
• Your name, address and VAT number.
• The invoice number and date.
• A description of what was supplied.
• The total, with the VAT shown or noted as included at 15%.

For anything under R50 you don't strictly need a tax invoice at all — but issuing one anyway keeps your books clean.

Pro forma invoices are different

A pro forma invoice is not a tax invoice — it's a "this is what the bill will look like" document used to request a deposit. You don't account for VAT on a pro forma; you only do that when you issue the real tax invoice. More on that in Quote vs Invoice vs Pro Forma.

Why this matters for getting paid

Business customers — body corporates, bigger contractors, anyone claiming VAT back — will bounce an invoice that isn't valid, and that delays your money. A clean, compliant tax invoice gets loaded for payment first time. The easiest way to never get it wrong is to let software build it, so your VAT number, numbering and the 15% calculation are correct on every single one.

This guide is general information, not tax advice. VAT rules and thresholds change — check the current requirements on the SARS website or with your accountant.