South Africa is preparing for a significant shift in VAT administration as part of the South African Revenue Service’s (SARS) long‑term VAT Modernisation programme. Although a formal e‑invoicing mandate has not yet been enacted, recent strategic publications and stakeholder discussions confirm that structured e-invoicing and enhanced VAT reporting are central to SARS’s future operating model.
Strategic direction
SARS first outlined its intent to modernise VAT administration in…