Finance Bill 2026 Expands Tax Invoice Requirement to All Suppliers, Including Non-VAT Registered

• The Finance Bill, 2026 proposes expanding the requirement to issue tax invoices to all suppliers of goods and services, not just VAT-registered persons.
• The amendment clarifies that even unregistered suppliers must provide tax invoices, ensuring consistency in invoicing.
• This aligns the VAT Act with the Tax Procedures Act and the 2024 Electronic Tax Invoice Regulations.
• The new requirement is set to take effect on 01 July 2026.
• The measure aims to widen the tax base and improve compliance.

Source: assets.kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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