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The Line Item Invoice is a fundamental business document used in South African commercial transactions to request payment for goods or services provided. It must comply with the Value-Added Tax Act 89 of 1991 and other relevant South African legislation, including specific requirements for tax invoices. This document type is essential for businesses operating in South Africa as it provides a detailed breakdown of individual items or services, their quantities, unit prices, and total costs, including VAT calculations. The Line Item Invoice serves multiple purposes: it acts as a formal payment request, provides tax documentation, supports accounting records, and offers transparency in business transactions. It's particularly important for audit trails and tax compliance, requiring specific elements such as VAT registration numbers, company details, and proper tax calculations.

1. Invoice Header: Contains company logo, invoice number, date, and 'TAX INVOICE' clearly marked

2. Supplier Information: Full registered business name, physical address, contact details, registration numbers, and VAT number

3. Customer Information: Client's full name, billing address, and VAT number (if applicable)

4. Invoice Details: Invoice number, date of issue, due date, purchase order reference (if applicable)

5. Line Items: Detailed breakdown of goods/services, including quantity, unit price, description, and individual amounts

6. Subtotal Calculation: Sum of all line items before tax

7. VAT Calculation: VAT amount clearly shown with applicable rate

8. Total Amount: Final amount including VAT in both figures and words

9. Payment Information: Bank account details and payment reference requirements