E-invoicing compliance and regulatory updates - South Africa

Electronic Invoicing in South Africa

Is e-invoicing mandatory in South Africa ?

E-invoicing is not mandatory in South Africa. Its use in B2B transactions is permitted and widespread but remains voluntary.

Who is affected?

All businesses may use e-invoicing on a voluntary basis.

Compliance requirements

E-invoices must follow the same content rules as non-electronic invoices and ensure data integrity and security. This can be achieved through digital signatures, EDI, or other methods such as a Business Controls Audit Trail. E-invoices must also be explicitly accepted in writing by the buyer.

Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Key Deadlines 

• No upcoming deadlines.

Standards & Platforms  

Platform

No specific platform mandated.

What formats are required in South Africa?

There is no mandated invoice format. However, all invoices must meet integrity and security requirements using tools such as EDI, digital signatures, or business control audit trails.

Archiving in South Africa

What are the archiving requirements in South Africa?

Invoices must be stored for five years from the date the relevant VAT return is submitted. By default, invoices must be stored within South Africa. Storage abroad is only allowed with a derogation, in countries that have a tax treaty with South Africa and with approval from SARS.

Legal invoice

For suppliers: A legal invoice is an e-invoice that meets the same content requirements as a paper invoice, ensures integrity and security (e.g., via digital signature or EDI), and is accepted by the buyer.

For buyers: A legal invoice is an e-invoice that has been accepted in writing and is secured using approved methods such as digital signatures or EDI.

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Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.

Key Actions  

• Ensure compliance – Before using e-invoices, obtain written acceptance from the buyer. Use tools such as EDI, digital signatures, or audit trails to ensure invoice integrity and security.
• Archive properly – Store invoices for five years.

South African e-invoicing and archiving requirements at a glance:

Supplier requirement: South African suppliers may issue e-invoices if explicitly accepted by the buyer. Invoices must ensure data integrity and security.

Buyer requirement: South African buyers must give provide written acceptance and ensure the method used preserves invoice integrity and authenticity.

Archiving requirement: Invoices must be stored for five years. Local storage is required unless SARS grants an exception (currently suspended).