On April 1, 2026, the Tax Administration Laws Amendment Act, 2026 (Amendment Act) was published in the Government Gazette No. 54447, amending the Value-Added Tax Act No. 89 of 1991 (VAT Act). Among the changes introduced by the Amendment Act is a legislative framework for e-invoicing and voluntary e-reporting.
South Africa has been working toward the introduction of an e-invoicing and digital VAT reporting regime as part of a broader tax modernization agend…