Tax invoice requirements in South Africa: what must it show?

Updated 25 October 2026

If your business is registered for VAT, the invoices you issue are tax invoices, and SARS expects them to show certain information. Get them wrong and your customer may not be able to claim back the VAT. Here is what a tax invoice generally needs. Always confirm the current rules with SARS or your accountant.

Do you need to issue a tax invoice?

Only VAT-registered businesses issue tax invoices. If you are not registered for VAT, issue a plain invoice without VAT, and do not charge VAT. Our VAT calculator explains the registration thresholds (compulsory above R1 million of taxable turnover in 12 months, voluntary above R50,000).

What a full tax invoice generally shows

  • The words “Tax Invoice” (or “VAT Invoice”) clearly on the document.
  • Your name, address and VAT registration number.
  • The customer's name and address. For invoices above R5,000 this is required, along with their VAT number if they are VAT registered.
  • A unique, sequential invoice number.
  • The date of the invoice.
  • A description of the goods or services supplied.
  • The quantity or volume of the goods or services.
  • The price (the value of the supply), the VAT amount and the total, or a statement that VAT is included at 15%.

Abridged tax invoices (R5,000 and under)

For smaller supplies, an abridged tax invoice is allowed. It can leave out some customer details (such as the customer's name, address and VAT number) and the quantity, and is common for cash sales. For most trade jobs above R5,000 you will issue a full tax invoice.

When should you issue it?

Generally within 21 days of the supply (when you did the work or delivered the goods). In practice, it is best to invoice as soon as the job is done, which also helps you get paid sooner.

Common mistakes

  • Missing your VAT number or the words “Tax Invoice”.
  • Charging VAT when you are not registered, or forgetting it when you are.
  • Lump-sum descriptions like “plumbing work” instead of itemised lines.
  • Duplicate or non-sequential invoice numbers.
  • No customer details on invoices above R5,000.

What about credit notes?

If you need to correct an invoice after it has been issued, such as a price drop or a returned item, you generally issue a credit note rather than editing the original. Keep both on file.

How long to keep invoices

SARS generally expects you to keep records for five years. Store copies of every invoice you issue and receive, whether on paper or digitally.

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Common questions

›Is an invoice the same as a tax invoice?

No. A tax invoice is an invoice issued by a VAT-registered business that meets SARS's requirements and shows VAT. A business that is not VAT registered issues a plain invoice without VAT.

›Does my invoice need my VAT number?

If you are VAT registered, yes. Your VAT number must appear on every tax invoice. If you are not registered, there is no VAT number to show.

›Can I use a template for tax invoices?

Yes, as long as it includes the required details. Our free invoice template for South Africa is built around them, in Word and Excel.

›Does Zakr make SARS-style tax invoices?

If you switch on “VAT registered” in your profile, Zakr shows VAT (15%) separately and puts your VAT number on your quotes and invoices. Check the final document with your accountant if you are unsure.

Free tools and related guides

General information, not tax or legal advice. Check current rules with SARS or your accountant.