- SARS released a consultation paper proposing a Digital VAT Model to modernize VAT administration in South Africa.
- The model uses a decentralized continuous transaction control framework with structured e-invoicing, a five-corner interoperability setup, and near-real-time e-reporting.
- It shifts compliance toward continuous monitoring, with SARS aiming to pre-fill VAT returns and eventually automate assessments.
- Only structured machine-readable e-invoices (such as XML) would qualify; PDFs and scans would not.
- Implementation is planned in phases from 2026/2027 through mandatory rollout from 2030, with feedback open until October 16, 2026.
Source: fonoa.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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