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
andalternateCurrency
attributes. The alternate currency must be set toZAR
. 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.