What Needs to Be in an Invoice

What Needs to Be in an Invoice / Tax Invoice?

If you run a VAT-registered business in South Africa, one of the key compliance requirements is issuing proper tax invoices. SARS (the South African Revenue Service) sets strict rules for what must appear on invoices depending on the value of the supply.

Not only is this a legal requirement, but getting your invoicing right also ensures that your customers can claim input VAT and that your business avoids penalties during audits.

In this guide, we break down SARS VAT invoice requirements for different supply values —
under R50, between R50 and R5,000, and above R5,000.

Invoices for Supplies Under R50

For very small transactions — R50 or less (including VAT) — SARS does not require you to issue a tax invoice.
👉 Instead, you can simply provide a cash slip, till slip, or any sales record.

Even though not compulsory, keeping these records is still good practice for proper bookkeeping and business tracking.

Invoices for Supplies More Than R50 but Less Than R5,000

For sales above R50 but under R5,000, SARS requires a simplified tax invoice.

This must include:

The words “Tax Invoice” or “Invoice” clearly shown
Your business name, address, and VAT registration number.
The date the invoice is issued.
A unique invoice number.
A clear description of the goods or services supplied.
The price (consideration) including VAT.

👉 At this level, you don’t need the customer’s details on the invoice.

Invoices for Supplies of R5,000 or More

When the supply is R5,000 or more, SARS requires a full tax invoice.

This must include all the information from a simplified tax invoice, plus:

These details are crucial so that your customer can claim input VAT correctly.