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VAT: INPUT SOUGHT ON MODERNISATION CONSULTATION PAPER
- 20 August 2026
- Taxation
- SA Legal Academy
The South African Revenue Service (SARS) has issued a media statement calling for input by 16 October 2026 on a value-added tax (VAT) modernisation consultation paper proposing the phased introduction of a digital VAT model. According to the statement, it is anticipated that a system incorporating e-invoicing, an ‘interoperability framework’ and e-reporting would ‘ease compliance obligations and strengthen oversight’ – repositioning VAT administration in the best interests of South Africa’s developmental imperatives.
Reflecting input received on a 2023 version, the consultation paper is part of broader SARS modernisation programme and seeks to ‘enable the secure, structured and near-real-time flow of VAT transaction data across the VAT value chain’.
Both documents were made available by the Parliamentary Monitoring Group.
Published by SA Legal Academy Policy Watch
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