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The Sales Tax Invoice is a fundamental business document required under South African tax legislation, specifically the Value-Added Tax Act 89 of 1991. It serves as an official record of transactions between VAT-registered entities and is essential for tax compliance and business accounting purposes. The document must be issued within 21 days of making a taxable supply and contains mandatory elements such as the supplier's and recipient's VAT registration numbers, transaction details, and VAT calculations. It's used across all business sectors for transactions exceeding R1,000, while abridged tax invoices may be used for lesser amounts. The document enables businesses to claim input VAT and provides proof of business expenses for tax purposes. In South Africa's digital age, electronic tax invoices are also acceptable provided they meet all legislative requirements and maintain required security features.

1. Supplier Information: Complete business details of the supplier including registered name, trading name (if different), physical address, postal address, VAT registration number, and company registration number

2. Customer Information: Full details of the customer including name, physical address, and VAT registration number (if registered)

3. Invoice Details: Unique invoice number, date of issue, and payment terms

4. Description of Goods/Services: Detailed itemization of goods or services supplied, including quantity and unit price

5. Calculation Section: Subtotal before VAT, VAT amount (at applicable rate), and total amount payable

6. Payment Information: Banking details and payment reference requirements

7. Legal Declarations: Standard VAT declarations and invoice validity statement