SARS and Checking VAT Documentation Submitted to Them

Did you know that SARS can phone your suppliers and check that the documentation submitted to them is accurate and correct and a valid supply? If they do not get hold of your suppliers, they will disallow you input invoice claim.

That is why it is critical that you ensure that all supporting documentation submitted to SARS as part of your input VAT claim is correct and has all the following details reflected on it.

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VAT supporting documentation is the proof/audit trail that value was added through the support chain. It is the supplier’s obligation to provide the customer with a valid tax invoice for each taxable supply and this must be done within 21 day’s of when the supply took place.

Section 16(2)(a) of the VAT act prohibits you from claiming VAT input if you do not have a valid tax invoice. As you know, SARS will disallow the input if all the requirement of a VAT invoice is not on the document.

If you would like to find out more please do not hesitate to contact us on 011 658 1324 or

Annja LoucaSARS, VAT, Business