The SARS e-invoicing roadmap
What SARS and National Treasury have announced about e-invoicing and near-real-time VAT reporting, what is still under consultation, and what applies to your invoices today.
There is no general B2B e-invoicing mandate in force in South Africa today. The VAT Act sets out what a tax invoice must contain, and it does not prescribe a file format, so paper and PDF invoices remain valid. In February 2026 SARS and National Treasury signalled a move toward mandatory e-invoicing and near-real-time VAT reporting, using a Peppol-based model with a central SARS platform. Public reports describe a phased rollout with full operation targeted for around 2028, and the design was still under consultation at the time of writing. Dates and details can change, so check the SARS website before you plan around them. Until a mandate is published in law, your obligation is to issue valid tax invoices and keep your records.
- No general B2B e-invoicing mandate is in force today.
- SARS and National Treasury announced the direction in February 2026; the design is still being consulted on.
- The expected model is Peppol-based, with structured invoices and reporting to SARS.
- Until then, PDF and paper tax invoices remain valid if they meet the VAT Act content rules.
How it works
Check what applies today. Under the VAT Act a vendor must issue a tax invoice with the required content. The Act does not require a particular electronic format, so a PDF that carries all required details is acceptable.
Follow the official announcements. SARS and National Treasury publish consultation papers and draft legislation. Only law that has been enacted and has a start date creates an obligation, so treat press summaries as a guide and confirm on the SARS website.
Keep your invoice data clean. Record your own VAT number, your customer's name, address and VAT number where they are a vendor, and the tax rate on each line. Clean data is useful whatever format the rules eventually require.
Keep your records. Vendors must keep records for at least five years. This applies to invoices you issue and receive.
Plan for a possible change. If a mandate arrives, you may need a service provider that can exchange structured invoices. 4invoices does not do this today: it creates invoices and PDFs and is not connected to SARS or to the Peppol network.
Legal references
- Value-Added Tax Act 89 of 1991, section 20 - tax invoice content.
- Tax Administration Act 28 of 2011 - record-keeping and electronic filing framework.
- SARS and National Treasury communications on e-invoicing (February 2026) - consult the SARS website for the current status.
Frequently asked questions
Is e-invoicing mandatory in South Africa today?
No. There is no general B2B e-invoicing mandate in force. SARS and National Treasury have announced the direction, but the rules are still being developed. A tax invoice must meet the VAT Act content requirements, and a PDF that does so remains valid.
When will e-invoicing start?
No start date has been enacted for businesses generally. Public reports mention a phased rollout with full operation targeted around 2028, but that can change. Check the SARS website for the current position.
Does 4invoices issue e-invoices to SARS?
No. 4invoices does not connect to SARS, does not send invoices to any network and does not issue authorised e-invoices. It lets you create an invoice with the tax rate on each line, in any currency with an exchange rate, and download it as a PDF.
Should I do anything now?
Make sure every invoice meets the section 20 content rules, keep your records for at least five years, and follow the SARS announcements. There is nothing to switch on yet.