- South Africa plans a Peppol-based five-corner e-invoicing model with a SARS Central Tax Hub, but the legal framework is still pending.
- Current VAT invoice rules remain under Section 20, and invoice data is already required in electronic customs declarations since 1 April 2025.
- The mandate will begin with B2B transactions, especially large VAT-registered businesses and priority sectors; pilots and voluntary onboarding are expected in 2026, with full rollout aimed for 2028.
- B2G and B2C are not currently included in a separate mandate.
- Businesses should prepare by updating ERP systems, improving invoice data quality, verifying VAT details, and tracking SARS technical guidance and accredited providers.
Source: fiscal-requirements.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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