SARS’s proposed Digital VAT Model will eventually connect invoicing, accounting systems and SARS through e-Invoicing, an interoperability framework and e-Reporting. SMEs have time to prepare, but should start by improving the quality and structure of their VAT records.
SARS is seeking stakeholder input on a proposed digital VAT model. VAT vendors should review the consultation paper and assess how e-invoicing, e-reporting and system integration could affect their processes.
SARS is consulting on a proposed digital VAT model involving e-invoicing, secure data exchange and e-reporting. No mandatory implementation date has been confirmed, but South African VAT vendors should begin assessing their systems before the consultation closes on 16 October 2026.