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South Africa VAT digital reporting & e-invoicing

Potential SARS 5-corner Peppol e-invoicing  & e-reporting

The South African Revenue Service (SARS) may move for a further debate on VAT modernisation, including B2B e-invoicing between businesses and e-reporting to the tax authorities. This follows a 2023 consultation where SARS consulted on offering pre-filled VAT returns based on e-reporting data. Any launch could possibly be 2028 or later

Peppol-based 5-corner real-time VAT transaction reporting

SARS may select a 5-corner Peppol-based model (see below example), which is emerging as the preferred Continuous Transaction Control model. France will introduce its version from 2026, and Belgium has a phased 2026 to 2028 launch plan.

SARS has been studying similar initiatives in: Italy; Chile; India; Uganda; the EU ViDA; and the UK. It has looked at the various models for digital and e-invoice reporting, and whether to adopt: Continuous Transaction Control pre-approval models; central or dispersed models; whether to base reporting on mandatory e-invoicing (like Italy) or post-invoice digital reporting (like Spain). It has also studied the scope – B2G, B2B and B2C – as well has issues such as phased implementation and thresholds.

In commencing the consultation process, all affected stakeholders, such as businesses or vendors, accounting system software developers or suppliers, technology entities, recognised controlling bodies, and the public are invited to submit contributions and comments on –

  1. the formulation of the VAT data models;
  2. the digital transmission of VAT data (data that is typically used to compile and report on a VAT return to SARS and technology; and
  3. the formulation of a modern VAT return with disaggregated and new data disclosure fields.

Middle East & Africa e-invoicing

Country Date Comments (click for details)
Angola Sept 2025 Implementation plans being completed
Bahrain 2026? Plans progressing for launch 2025 likely
Benin 2020
Botswana 2025-26 Plans for e-invoicing
Burundi 2022 E-Tax reporting
Cape Verde 2020 Mandatory e-invoicing
Côte d’Ivoire 2019 E-invoicing mandated for certain supplies
Congo, Republic 2024 e-invoicing and fiscal devices mandate
Egypt Sep 2021 E-invoice B2B and B2C
Eswatini TBC E-invoicing tender issued
Ghana 2022 Phased rollout of mandatory E-VAT invoicing regime
Israel 5 May 2024 Pre-clearance to follow Chile model
Jordan Apr 2025 Pre-clearance e-invoices and pre-filled VAT returns
Kenya Aug 2021 TIMS e-invoice
Madagascar 2025? E-invoicing mandate
Mauritania Oct 2023 Launch of e-invoices
Mauritius May 2024 Mandatory e-invoicing
Malawi 2024 E-billing introduction
Morocco 2026 B2B mandate proposal
Namibia TBC E-invoicing proposals
Niger 2021 Mandatory electronic invoices for all taxpayers
Nigeria 2025 B2B e-invoicing & B2C e-reporting
Oman 2026 Potential e-invoicing implementation
Rwanda 2021 Mandatory e-invoicing for all taxpayers
Saudi Arabia Dec 2021 Pre-clearance e-invoicing
Senegal 2025? Mandatory e-invoicing proposal
South Africa 2028? E-invoicing, digital reporting and pre-filled returns consultation
Tanzania 2022 VFD pre-clearance e-invoicing
Tunisia 2016 B2B and B2C e-invoices
UAE July 2026 E-invoice regime
Uganda Jun 2022 Pre-clearance e-invoice and fiscal cash registers
Zambia Jul 2024 E-invoicing introduction

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