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country-icon Afrique du Sud


Public consultation - discussion paper on value added tax modernization

The South-African Revenue Service has published a discussion paper on Value Added Tax Modernisation.

In line with international trends in making the VAT system agile and easy to administer, SARS is of the opinion that there is a growing acceptance for the adoption and implementation of real-time or close to real-time transmission of VAT data to the tax authority.

SARS' recently launched public consultation on the modernisation initiative will entail a staged approach, which will include, amongst others, the following:

  • development of VAT data models
  • determining suitable technologies to be used
  • consultation and collaboration with vendors and other relevant stakeholders
  • integration of vendors accounting information systems with SARS systems
  • testing and implementation of the data models, the vendors accounting information systems and SARS systems

The discussion paper is available on the SARS website:

All affected stakeholders are invited to submit contributions and comments by 31 October 2023.

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