South Africa — Zero rating documentary proof
This page records one dated change. For the rules in South Africa as they stand today, see the South Africa guide →
- Jurisdiction
- South Africa
- Tax
- VAT
- Change type
- Invoice rules
- Status
- In force
- Impact
- Action required
- Effective
- 17 July 2026
- Instrument
- ZA-IN31-ISSUE5-2026
- Systems
- ERP, Reporting, Tax engine
- Verified
- Fetched from official source · high confidence
Update going-concern sale files to retain the sale contract, the tax invoice and the recipient's VAT Notice of Registration, per Interpretation Note 31 (Issue 5).
ERPReportingTax engine
SARS issued Interpretation Note 31 (Issue 5), dated 17 July 2026, 'Documentary proof required for the zero-rating of goods or services', updating Tables A and B of acceptable documentary proof for supplies zero-rated under sections 11(1) and 11(2) of the VAT Act. For the disposal of an enterprise as a going concern, at Table A Item G, a vendor must hold a copy of the sale contract confirming that the enterprise is disposed of as a going concern and will be an income-earning activity at transfer, a tax invoice, and the recipient's VAT Notice of Registration.