Accounting and Tax Q&A
Avoid penalties by being an instant Companies Act expert!

Find out how here

"How to deal with electronic invoices?"

Our basic tax invoices are all generated on paper by our Pastel accounting software. However, for speed purposes, and as sometimes requested by clients, we often email pdf copies of their invoices to them, rather than posting the hard copies. However, in either case, we always retain a hard copy for our records. My questions are as follows: 1. Does a pdf version of a hard copy represent an electronic tax invoice? 2. If so, do the hard copies then become the copy invoices, requiring to be stamped as such? 3. What about the hard copies we keep for our own records? Do they also have to be so indicated?

Added to
  • Tax invoices
  • Valid tax invoices
  • Electronic tax invoices
  • Sars invoice requirements
  • Legal tax invoices
  • What should an invoice look like
  • Correct tax invoices

Natalie Cousens
 Expert  Natalie Cousens asked on 20 Dec. 2012


1 answer

Vote answer I appreciate this answer [0] I am unhappy with this answer [0]
 User Jackie answered question on 21 Dec. 2012
1. Yes; the pdf document on the computer system constitutes the original document, and thus the original tax invoice. 2. Any hard copies issued should show 'Computer-generated copy tax invoice' or at least 'Copy'. 3. The Vat Act says that it is an offence to issue more than one 'tax invoice' for a supply. A supplier issues a tax invoice only when he gives it or sends it by post or electronically to his customer. What he keeps in his own records doesn't matter. In my view, it's the safest to mark all printed tax invoices 'Computer-generated tax invoice' so that the user knows that the original tax invoice is on the computer system, and has been issued electronically to the purchaser.

Other questions about Tax invoices


RSS Facebook Share the experience
Accounting and Tax

  • Accounting
  • Allowances and deductions
  • Audit/Assessment
  • Capital gains tax
  • Dividends
  • Donations Tax
  • Exports and imports
  • Fringe benefits
  • Input tax
  • Provisional tax
  • Sars
  • Tax basics
  • Tax invoices
  • Tax returns
  • Vat basics
  • Vat registrations
  • Vat return
Premium Services
  • Company Registration
  • Objections
  • PAYE
  • Trusts
  • Turnover Tax
  • UIF
  • Wear and Tear
I work for a recruitment agency. They've have purchased a ps4 for their employees to enjoy during lunch etc. Am I...[read more]
Published on 09 Oct. 2015 2 answers
Good day Could you tell me what deductions can an independent contractor have on his IRP5 were paye has been...[read more]
Published on 05 Nov. 2015 2 answers
Who can be accounting officers?[read more]
Published on 21 Oct. 2015 1 answer
Hi, What if my employee wants to buy the company car after his right to use it as a company car comes to an end?[read more]
Published on 14 Oct. 2015 1 answer
How do I compile my financial statements?[read more]
Published on 05 Nov. 2015 2 answers
SARS wants my Vat 201 supporting data! What do I do?[read more]
Published on 22 Oct. 2015 1 answer
Video Archive Video club


62 SARS IRP5 codes that you need to complete IRP5 and IT3(a) certificates correctly.

Sign up and download your free report now!