SARS is planning a phased rollout of e-invoicing as part of its VAT Modernisation programme, aiming to shift compliance to near real-time reporting and improve revenue collection, reduce fraud, and streamline tax administration.
South Africa’s Revenue Service (SARS) is preparing to shift VAT compliance to a digital model under its VAT Modernisation programme.
Structured e-invoicing will be a key part of the system, enabling near-real-time transaction reporting rather than relying on periodic VAT returns.
The phased rollout will begin with the largest VAT contributors and is expected to start from 2028, pending formal legislation and technical guidance. The system will use secure digital channels and APIs to transmit invoice data directly to SARS, enabling automated compliance checks.
SARS says the reforms aim to strengthen revenue collection, reduce VAT fraud and non-compliance, and make tax administration more efficient. The move is part of a broader effort to position SARS as a highly digital, data-driven authority.
