On August 17, 2026, the South African Revenue Service (SARS) released its VAT Modernisation Consultation Paper for public comment. Building on the VAT Modernisation Discussion Paper published in 2023, the consultation outlines a proposed Digital VAT Model designed to modernise VAT administration through digital technologies and transaction-level reporting.
Proposed Digital VAT Model
The consultation proposes a framework combining e‑invoicing, an Interoperability Framework, and e‑reporting…