South Africa

Introduction

When setting up your remit-to address, your VAT ID must begin with 4, followed by nine digits, for example: 4012345678
All tax amounts must include the alternateAmount and alternateCurrency attributes. The alternate currency must be set to ZAR. See Providing Amounts in Local Currency for more info.
When adding a tax exempt line or creating a reverse change invoice, add this element to your cXML:<Description xml:lang="en-US">Line level exemption reason</Description>
Include the <Description> element immediately after <tax-amount>. It's required when the TaxDetails category contains an exemption. See Add Tax Exemption Details to an Invoice for more info.
Credit memos must include an Original Invoice Number, Original Invoice Date, and a Credit Reason.

Invoice content requirements

Invoice Content Field	Mandatory/Conditional	Comments
Name	Mandatory	The full name of the supplier
Address	Mandatory	The address of the supplier
Tax Reg. Number	Conditional	The VAT registration number of the supplier
Bank Account	Recommended	The domicile and the number of at least one bank account of which the company is holder at a credit institution
Bank Account No.	Recommended	See above row "Bank Account"
Name	Conditional	The full name of the buyer. Only required where consideration exceeds ZAR 5 000
Address	Conditional	The address of the buyer. Only required where consideration exceeds ZAR 5 000
Tax Reg. Number	Conditional	The VAT registration number of the buyer. Only required where consideration exceeds ZAR 5 000
Invoice Date	Mandatory	The date of issue of the invoice
Invoice Number	Mandatory	The number under which the invoice is mentioned in the sales journal of the supplier
Currency	Mandatory	The currency which is used in the transaction
Local Currency	Conditional	The local currency. SA currency (ZAR) must be used. Foreign currency may also appear on the tax invoice if converted to ZAR in terms of the requirements in Binding General Ruling 11.
Local Currency Net	Conditional	The amount payable (VAT excluded) in ZAR.
Local Currency Tax	Conditional	The VAT amount expressed in ZAR
Local Currency Gross	Conditional	The amount payable (VAT included) in ZAR
Exchange Rate	Recommended	The exchange rate between ZAR and the currency which is used in the transaction
Original Invoice Number	Conditional	The original invoice number. The document is issued to correct the original invoice. Required to provide information that is sufficient to identify the transaction to which the credit note refers, the original invoice number is the easiest way to do that.
Original Invoice Date	Conditional	The original invoice date
Credit Reason	Conditional	Reason for issuing a credit note
Net Total	Mandatory	The total amount payable (VAT excluded)
Tax Total	Mandatory	The total VAT amount
Gross Total	Conditional	The total amount payable (VAT included)
Payment Terms	Recommended	The payment terms
Early Payment Discount	Conditional	The discount received in case of early payment
Quantity	Mandatory	The quantity of the goods supplied or the extent and nature of the services rendered
Description	Mandatory	Display the description/ nature of the goods or services
Tax Rate	Mandatory	Applicable VAT rate (per good/ service)
Tax Amount	Mandatory	VAT payable
Tax Invoice	Mandatory	The words "Tax Invoice", "VAT invoice" "Invoice"
Credit Note/ Debit Note	Conditional	The words "Credit note/ Debit note"

Extrinsic fields

The following extrinsics are required to send a compliance-assured South African invoice. You may require additional extrinsics specific to your industry or billing situation:

ExchangeRate
EarlyPaymentProvisions

Other extrinsics may be required based on your specific invoicing scenario. See Adding Extrinsics to Your Invoice for more info.

Example invoices

Article type: Reference

SA Simple Backed Invoice (Quantity Based)Sample cXML quantity-based, PO-backed invoice and the corresponding PDF version for South Africa.
SA Simple Unbacked Invoice (Contract Based)Sample cXML unbacked invoice that's based on a contract and the corresponding PDF version for South Africa.
SA Simple Credit Note for Backed InvoiceSample cXML credit note for backed invoices and the corresponding PDF version for South Africa.
SA Simple Credit Note for Unbacked InvoiceSample cXML credit note for unbacked invoices and the corresponding PDF version for South Africa.
SA Invoice with Payment TermSample cXML invoice with payment terms and the corresponding PDF version for South Africa.
SA Invoice with Multiple Lines and PO ReferencesSample cXML invoice with lines that reference multiple PO's, and the corresponding PDF version for South Africa.
SA Invoice with Line Level TaxationSample cXML invoice with line level taxation and the corresponding PDF version for South Africa.
SA Invoice with DiscountSample cXML invoice with a discount and the corresponding PDF version for South Africa.
SA Invoice With Custom Fields (Extrinsic)Sample cXML invoice with custom fields (a.k.a. extrinsics) and the corresponding PDF version for South Africa.
SA Invoice With Line Level Custom Fields (Extrinsic)Sample cXML invoice with line level custom fields (a.k.a. extrinsics) and the corresponding PDF version for South Africa.
SA Invoice with Line Level Taxation - VAT ExemptSample cXML invoice with VAT exemption for South Africa.