
The South African Revenue Service (SARS) Modernisation 3.0: Mandatory e-invoicing on the horizon
The South African Revenue Service (SARS) has published a new consultation paper setting out how e-invoicing and digital VAT reporting could work in South Africa. Published on 17 August 2026, the paper forms part of SARS’s wider Modernisation 3.0 programme and gives businesses a clearer














