Overview   

SARS is moving towards a digital VAT model based on structured e-invoicing and near real-time transaction reporting, fundamentally changing how businesses issue invoices, maintain accounting records and manage VAT compliance. The proposed modernisation aims to improve tax administration, strengthen compliance, reduce invoice fraud and enable automated transaction matching and VAT return pre-population. Although implementation is expected to be phased in, practitioners need to understand the proposed requirements and begin preparing clients' accounting systems, invoicing processes, master data and internal controls. 

Join Caryn Maitland CA(SA) on the 20th of December 2026 from 10:00 am to 12:00 pm as she explores SARS's proposed digital VAT model, including structured e-invoicing, near real-time reporting, the interoperability framework and the anticipated implementation timeline. The webinar will examine the implications for VAT legislation, tax invoices, input tax claims, bookkeeping, accounting software and VAT reconciliations, while highlighting practical steps practitioners can take to assess client readiness, mitigate compliance risks and identify advisory opportunities ahead of the transition. 

Learning objectives and competencies developed 

Through real-world case studies, practical examples and an in-depth analysis of the latest regulatory developments, this webinar will equip you with the following competencies: 

• Understand SARS's proposed digital VAT model, including structured e-invoicing, the interoperability framework, accredited service providers and near real-time transaction reporting. 

• Understand the proposed implementation timeline, phasing, affected taxpayer categories and the legislative developments that may influence the transition. 

• Understand the implications of digital VAT reporting for tax invoices, credit and debit notes, input tax claims, VAT reconciliations and VAT return submissions. 

• Be able to assess client readiness by evaluating accounting software, invoicing systems, master data quality, internal controls, record keeping and reconciliation processes. 

• Identify opportunities to provide VAT modernisation advisory services, including readiness assessments, system implementation support, data clean-up, process redesign and ongoing VAT compliance monitoring. 

 Content to be discussed 

The following topics are under discussion for this month:  

• SARS VAT Modernisation and Digital Tax Administration 

• SARS Strategic Plan 2025–2030 and VAT modernisation initiatives 

• VAT compliance gap and tax revenue protection 

• VAT refund fraud, invoice fraud and fraudulent input tax claims 

• Digital tax administration and automated compliance monitoring 

• OECD Tax Administration 3.0 

• Continuous Transaction Controls (CTC) 

• Clearance models and post-audit models 

• International e-invoicing frameworks and implementation lessons 

• SARS VAT Modernisation Consultation Paper (August 2026) 

• Proposed mandatory structured e-invoicing 

• Digital VAT reporting architecture 

• Interoperability framework and five-corner model 

• Accredited e-invoicing service providers and access points 

• Structured, machine-readable invoice data 

• Electronic Data Interchange (EDI) 

• XML-based invoice formats and digital invoice transmission 

• PDF invoices and scanned documents versus structured electronic invoices 

• Near real-time transaction reporting 

• Invoice data validation and transaction matching 

• Automated VAT return pre-population 

• Automated assessments and compliance verification 

• Consultation process, working groups and stakeholder engagement 

• Proposed legislative amendments and implementation status 

• Proposed Implementation Phasing and Timeline 

• Digital VAT preparation and pilot phases 

• Indicative implementation timeline from 2026/2027 

• Large taxpayer and priority-sector implementation 

• Business-to-Business (B2B) transactions 

• Business-to-Government (B2G) transactions 

• Business-to-Consumer (B2C) transactions 

• Phased implementation for medium-sized and small vendors 

• Taxpayer readiness and implementation thresholds 

• Proposed mandatory implementation from approximately 2030 

• Legislative dependencies and outstanding implementation requirements 

• Implementation dates, technical standards and thresholds subject to confirmation 

• VAT Legislative and Compliance Implications 

• Value-Added Tax Act 89 of 1991 

• Section 16 — Calculation of VAT and deduction of input tax 

• Section 16(2) — Documentary requirements for input tax deductions 

• Section 20 — Tax invoices and full and abridged tax invoice requirements 

• Section 21 — Credit notes and debit notes 

• Section 55 — VAT record keeping 

• Time of supply rules 

• Output tax and input tax 

• Taxable supplies and exempt supplies 

• Standard-rated and zero-rated supplies 

• VAT201 returns and electronic submission 

• Pre-populated VAT returns and automated return validation 

• Supplier and customer VAT number verification 

• Invoice matching and VAT reconciliation 

• Corrections, cancellations and adjustments 

• Import VAT and export documentation 

• Zero-rating requirements and supporting documentation 

• Accounting Systems, Bookkeeping and Digital Readiness 

• Cloud accounting systems and Enterprise Resource Planning (ERP) readiness 

• Electronic invoicing software and Point-of-Sale (POS) systems 

• Application Programming Interfaces (APIs) and system integration 

• Interoperability between accounting systems and e-invoicing platforms 

• Customer and supplier master data management 

• VAT registration numbers and vendor validation 

• Product and service classification codes 

• Invoice data accuracy and completeness 

• Manual invoicing, spreadsheets and legacy systems 

• Automated invoice capture and processing 

• Supplier invoice matching and exception management 

• Month-end accounting procedures 

• VAT control account reconciliations 

• Internal controls over invoice generation and processing 

• Electronic record retention and audit trails 

• Data integrity, cybersecurity and access controls 

• Protection of Personal Information Act 4 of 2013 (POPIA) 

•  Impact on Accounting Practices and Professional Responsibilities 

• Digital transformation of bookkeeping and VAT compliance 

• Transition from periodic compliance to continuous monitoring 

• Real-time VAT transaction validation 

• Exception handling and SARS query management 

• VAT reconciliation and compliance review procedures 

• Changes to client engagement letters and service-level agreements 

• Accounting practice workflow redesign 

• Staff competency development and technical training 

• Professional competence and due care 

• Professional ethics and client confidentiality 

• Risk management and quality control 

• Practice readiness and implementation planning 

• VAT Modernisation Advisory and Client Readiness 

• Client VAT digital readiness assessments 

• Accounting software and e-invoicing system selection 

• ERP implementation and integration support 

• Master data cleansing and standardisation 

• Invoice process redesign 

• VAT internal control assessments 

• VAT health checks and compliance reviews 

• Supplier and customer data verification 

• VAT reconciliation and exception reporting services 

• Client education and change management 

• Implementation roadmaps and transition planning 

• Ongoing digital VAT compliance advisory services 

 Obtaining your CPD certificate 

This training is compliant with the International Education Standard (IES7) issued by the International Federation of Accountants and recognised for CPD by relevant professional bodies including ACCA, CIMA, IAC, IIA, SAICA and SAIPA. 

All attendees are issued with a CPD certificate available in an online profile.   

 Meet your presenter 

 Caryn Maitland CA(SA) 

Caryn Maitland is a Chartered Accountant (SA). She has been a member of IRBA as a registered auditor and accountant since 2002 and is also a registered member of SAICA. 

Caryn has lectured Auditing and Accounting at various institutions and has conducted independent workshops and seminars for professional accountants since 2006 on various topics. She has presented on the national tour for the annual Legislation Update with ProBeta Training (Pty) Ltd in 2014 and 2015, as well as on the FASSET national tour for the Tax Administration Act in 2014.  Caryn is also involved with the annual SAICA SMP Technical tour. 

Who should attend? 

The following persons will benefit from attending this webinar: 

• Professional accountants such as CA(SA), BAP(SA), AGA(SA), Professional Accountant (SA), FCCA, BA(SA) and ACCA. 

• Registered auditors. 

• Company directors. 

• Financial managers. 

• Registered tax practitioners.  

• Trainee accountants.  

Price       

• Individual Booking: R380.00  

• Company Booking: 

  • Group Price 1 - From R198 per person (up to 5 users)  

  • Group Price 2 - From R153 per person (up to 10 users)  

  • Group Price 3 - From R132 per person (over 11 users) 

Steps to register for the event:  

If you already have a profile, login and register for the webinar. 

If you don’t have a profile, create a free profile then login and register for the webinar. Click here to create a free profile (There is no charge to create a profile and gain access to our free content). 

To find out about the Resource Centre, Accounting Library and CPD Subscription Plans, click here . 

Corporate training solutions 

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