SARS plans real-time VAT invoicing and wants your comment by 16 October

What changed

On 17 August 2026 the South African Revenue Service (SARS) published a consultation paper on modernising Value-Added Tax (VAT). It proposes electronic invoices (e-invoices) and digital reporting that would give SARS structured transaction data from every point of sale in near real time. SARS says this would lay the foundation for SARS-led VAT auto-assessment, similar to how many personal tax returns are already auto-assessed.

Nothing changes yet. The proposed roadmap runs from preparation in 2026/27 to a pilot in 2029/30, with a phased rollout starting in 2030 over about 36 months. Rollout would be phased by turnover, and any business could join voluntarily earlier. On 15 September 2026 SARS published translated versions of the paper in several South African languages.

Who it affects

Every VAT-registered business, and any business likely to register for VAT in the next few years. SARS acknowledges in the paper that smaller businesses may find the change harder because of limited IT and finance resources, and mentions simplified digital tools, service- provider portals, guidance and support.

What to do

1. Comment before 16 October 2026. This is the stage where thresholds, timelines and support for small businesses are shaped. Points worth making from a small business view: the cost of software, connectivity and load-shedding, and the need for a free SARS tool for the smallest vendors.
2. Check how you invoice today. If you still issue invoices by hand or in a spreadsheet, plan a move to accounting software that produces proper tax invoices. There is time, but the direction is clear.

Where to find out more

• SARS VAT Modernisation page, including the translated versions
• VAT Modernisation Consultation Paper, August 2026 (PDF)
• SARS comment survey: the only submission channel named in the paper