VAT invoice requirements in South Africa: the full breakdown
A South African tax invoice must show the words "Tax Invoice", "VAT Invoice" or "Invoice", the supplier's name, address and VAT number, a serial number and date, what was supplied, the quantity, and the value, VAT and total. Above R5,000 it must also carry the client's details. At R5,000 or less an abridged invoice is allowed, and at R50 or less none is required.
On this page: the three tiers · field by field · examples · when to issue it · why it matters · checklist · questions
The three tiers
What you must put on a tax invoice depends on the value of the supply. These tiers come from SARS's tax invoice page, and they apply to VAT-registered suppliers.
| Value | What you issue | Client's details |
|---|---|---|
| Above R5,000 | A full tax invoice | Name and address; VAT number too if they are a VAT vendor |
| Above R50, up to R5,000 | An abridged tax invoice (allowed) | Not required |
| R50 or less | No tax invoice required | Not required |
Under R50, a till slip or sales docket showing the VAT charged is what the buyer needs if they want to claim input tax. You can always issue the fuller version. Many small businesses use one full layout for everything so they never have to judge which tier applies.
Every field, and where it goes
This is the list SARS sets out for a full tax invoice (the rules in force since 8 January 2016):
| Field | What to write | Common slip |
|---|---|---|
| Heading | "Tax Invoice", "VAT Invoice" or "Invoice" | No heading at all |
| Supplier | Your name, address and VAT registration number | VAT number missing or mistyped |
| Recipient | Client's name and address, and their VAT number if they are a vendor | Leaving the client's VAT number off a large invoice |
| Serial number | A unique number, in sequence | Reused or skipped numbers |
| Date | The date of issue | Leaving it blank or undated drafts |
| Description | An accurate description of the goods or services, and whether goods are second-hand | "Work done" or "Materials" |
| Quantity | The quantity or volume supplied | Missing hours or units |
| Value, VAT and total | The value of the supply, the VAT charged, and the total consideration | Total shown with no VAT split or statement |
If your prices include VAT, the invoice must still make the VAT clear: show the amount, or state that the total includes VAT at the applicable rate. The standard rate is 15%.
Examples of each tier
Above R5,000: full tax invoice
A roofer repairs a roof for R9,200 ex VAT, with VAT of R1,380 and a total of R10,580. The invoice shows the roofer's VAT number, the client's name and address, and the client's VAT number if the client is a registered company. Without the client's VAT number, a registered client may be unable to claim the R1,380 back.
R50 to R5,000: abridged tax invoice
A plumber replaces a tap for a homeowner and charges R1,150 including VAT. An abridged tax invoice shows the plumber's details and VAT number, the date, a description, and the total with the VAT clearly stated. It does not need the homeowner's details. Putting them in anyway costs nothing and makes disputes easier.
R50 or less: no tax invoice
A R45 sale needs no tax invoice. A simple receipt or till slip showing the VAT is enough.
When you must issue it
SARS says a tax invoice must be issued within 21 days from the time the supply was made. Treat that as an outer limit. Issuing the invoice the same day keeps your cash flow moving and keeps the date you chose for the payment terms close to the work.
Why a missing field costs you money
A VAT-registered client claims input VAT on the strength of your invoice. If it is missing your VAT number, the client's number or an accurate description, their accountant has a legitimate reason to hold the payment until it is corrected, because a defective invoice puts their own claim at risk. That is one of the most common causes of a "late" payment that is not really about trust. Our guide to following up on a late invoice covers what to do once a payment is genuinely overdue.
Not VAT-registered? Then none of this applies to you. You issue plain invoices without a VAT number or VAT line, and charging VAT without being registered is not allowed. See whether you need to register for VAT.
A quick check before you send
- Which tier is it: R50 or less, up to R5,000, or above R5,000?
- Is every field for that tier actually on the page, not just implied?
- Is the invoice number unique, with no gaps or repeats in your sequence?
- Does the description say what was supplied, in words the client's bookkeeper would recognise?
- Is the VAT amount shown, or the total stated as VAT-inclusive?
- Is the due date and payment method clear?
To skip the checking, copy the free invoice template or build one in the invoice generator, which flags when a total passes R5,000 and needs the client's details.
Questions people ask
Do I need a full tax invoice for every sale?
No. A full tax invoice is required once the value of a supply exceeds R5,000. Between R50 and R5,000, an abridged (simplified) tax invoice is enough, which can leave out the recipient's details. At R50 or less, SARS does not require a tax invoice at all, though a till slip or receipt is still good practice.
What happens if my invoice is missing a required field?
The client or their bookkeeper may not be able to claim the input VAT back, which gives them a legitimate reason to withhold payment or send the invoice back for correction. It is one of the most common genuine causes of a late payment that is not about the client stalling.
Do I need my client's VAT number on the invoice?
Only if the supply is above R5,000 and your client is also a VAT vendor. Below that threshold, or if the client is not VAT-registered, you do not need it.
How long do I have to issue a tax invoice?
SARS says within 21 days from the time the supply was made. Issuing it on the day of the work is better practice, because your payment terms run from the invoice date.
Does the invoice have to say "Tax Invoice"?
SARS accepts the wording "Tax Invoice", "VAT Invoice" or "Invoice". The document must also contain the required details, so the heading alone does not make it valid.
Can a business that is not VAT-registered issue a tax invoice?
No. Only VAT-registered suppliers issue tax invoices and charge VAT. If you are not registered, issue an ordinary invoice with no VAT number or VAT line.
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Try Zuvo free for 14 days, no cardGeneral guidance based on SARS's published tax invoice rules, checked on 20 October 2026, not a substitute for advice from your own accountant or tax practitioner on VAT compliance specific to your business. Rules and thresholds may change.