Abridged tax invoice in South Africa: when you can use one and what it must show
Short answer: an abridged tax invoice is the short version of a tax invoice. A VAT-registered business may use it for a sale of R5,000 or less, and it can leave out the buyer's details. Above R5,000 you need the full version. If you are not VAT-registered, neither applies to you.
On this page: the three tiers · what it must show · worked example · when to use the full invoice · mistakes · questions
The three tiers: by the size of the sale
| Total of the sale | What you issue | Buyer's details needed? |
|---|---|---|
| R50 or less | No tax invoice required by SARS (a slip is good practice) | No |
| Over R50, up to R5,000 | An abridged tax invoice is allowed | No |
| Over R5,000 | A full tax invoice | Yes: name and address, plus their VAT number if they are a VAT vendor |
These are the same tiers set out in our guide to VAT invoice requirements, which lists the sources. Work out the tier from the total including VAT.
What an abridged tax invoice must show
- The words "Tax Invoice", "VAT Invoice" or "Invoice", in a prominent place.
- Your name, address and VAT number.
- A serial number: a unique number that is not reused. See invoice numbering in South Africa.
- The date of issue.
- A description of what you supplied.
- The total, with the VAT made clear: either the VAT amount, or a statement that the total includes VAT at 15%.
What it can leave out is the buyer's name, address and VAT number. That is the whole point of "abridged": a till-style document for a small sale where nobody wants to collect personal details.
Worked example: a tap replacement for R1,150
A VAT-registered plumber replaces a tap for a homeowner and charges R1,150 including VAT. The sale is under R5,000, so an abridged tax invoice is enough. VAT included in a total is the total × 15 ÷ 115.
| Description | Amount |
|---|---|
| Supply and fit one mixer tap | R1,000.00 |
| VAT at 15% | R150.00 |
| Total | R1,150.00 |
The buyer's details are not required. Our VAT calculator does the 15% split in either direction, so you do not need to work out the fraction by hand.
When to use the full tax invoice anyway
- Above R5,000. The full version is required, with the buyer's details.
- A business customer who needs the paperwork. Their bookkeeper will want their name and VAT number on it. Adding them is allowed and saves a back-and-forth.
- A job that may be disputed. A named invoice plus an accepted quote is the best record of what was agreed.
Mistakes to avoid
- Using it above R5,000. Check the total including VAT, not the price before VAT.
- Leaving the VAT unclear. "Total R1,150" on its own is not enough. Show the VAT or say the total includes it.
- Forgetting the VAT number. A tax invoice without your VAT number is not a valid tax invoice.
- Showing a VAT number when you are not registered. Only VAT vendors issue tax invoices. See do I need to register for VAT?
- Correcting by overwriting. If an issued invoice is wrong, issue a credit note and a new invoice.
Get the tier right automatically
Zuvo drafts the invoice from a plain description, adds VAT and your VAT number, numbers it, and shows the client how to pay. Check it, then send.
Try Zuvo free for 7 days, no cardQuestions people ask
What is an abridged tax invoice?
An abridged tax invoice is a shorter form of tax invoice that a VAT-registered business may issue when the total of the sale is R5,000 or less. It leaves out the buyer's details, but still carries your name, address and VAT number, a serial number, the date, a description of what was supplied, and the total with the VAT made clear.
When can I use an abridged tax invoice?
When you are a VAT vendor and the sale is R5,000 or less including VAT. Above R5,000 you need a full tax invoice with the buyer's details. At R50 or less SARS does not require a tax invoice, though a slip or receipt is still good practice.
Does an abridged tax invoice let my customer claim VAT?
A business customer claims input tax on a valid tax invoice, and an abridged tax invoice is a valid tax invoice for sales within the limit. Putting the customer's name on it anyway costs you nothing and avoids questions later.
Do I have to show the VAT amount on an abridged invoice?
You must make the VAT clear. Either show the VAT amount, or state that the total includes VAT at 15%. Showing both the amount excluding VAT and the VAT is the clearest.
Can a business that is not VAT-registered issue one?
No. Only a VAT vendor issues a tax invoice of any kind, and showing a VAT number you do not have is a problem. If you are not registered, issue a plain invoice with no VAT line.
General information based on SARS guidance and the VAT Act, not tax advice. Thresholds and rules change, so confirm with SARS or your accountant for your own case.