Public Notice 1594 prescribing the particulars that a tax invoice must contain

Paragraph (b)(vi) of the Value Added Tax Act No 89 of 1991, (“VAT Act”), definition of “enterprise” refers to the supply of electronic services from a place in an export (foreign) country to a South African (“SA”) resident; where payment for the services are made from a local bank account; and the recipient has a business-, residential-, or postal address in SA.

Paragraph (b)(vii) refers to the activities of an intermediary.

Notice 1594 provides the following –

An electronic services supplier is required to issue a tax invoice in terms of section 20(5B) of the VAT Act, containing, as a minimum, the following particulars: 

• The name and VAT registration number of the electronic services supplier; 
• The name and, where the electronic services recipient is a vendor, the VAT registration number of the electronic services recipient;  
• The business address, residential address or postal address of the electronic services recipient; 
• An individual serialised number; 
• The date on which the tax invoice is issued; 
• A full and proper description of the electronic services supplied; and
• The consideration in money for the supply in the currency of any country and if the consideration is reflected in the currency of—  

(i) the Republic—

(aa) the value of the supply; and

(bb) the amount of tax charged or a statement that the consideration includes a charge in respect of the tax and the rate at which the tax was charged; or

(ii) any country other than the Republic—

(aa) the amount of the tax charged in the currency of the Republic and the exchange rate used; or 

(bb) a separate document issued by the electronic services supplier reflecting the amount of tax charged in the currency of the Republic and the exchange rate used.

Find a copy of Public Notice 1594 here.

21/01/2022