The Value Added Tax Act is amended to include new provisions for the introduction of e-invoicing requirements, including that the Director-General shall set up an e-invoicing system that allows a business to register all invoices and to issue fiscal invoices to customers, which will be required from the date as may be fixed by the Director-General for every person that:
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- carries on a business activity of such category or nature as may be prescribed; or
- is given a notice in writing by the Director-General to issue fiscal invoices to their customers;
The Director-General is empowered to compulsorily register a taxable person that fails to register for VAT when required
Source Orbitax
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