Page 81 - F6 Slide - Taxation - Lecture Day 4
P. 81
Tax invoices
Where supply ≤ R5 000 the following must appear on
the tax invoice: – must be in R
Supply ≤ R5 000
the words ‘tax invoice’
name, address and VAT registration number of supplier
invoice number & date
quantity/volume of the goods or services supplied
either: the value of the supply, VAT charged and consideration OR
consideration paid, VAT amount/statement that VAT charged & rate
