Section 59(8) of the Value Added Tax Act, 2025 requires tax invoices, credit notes and debit notes to be issued electronically, and section 15 of the Tax Administration Act requires the use of an electronic billing system approved by BURS. Regulation 34 provides that the electronic billing system commences nine months after the Tax Administration Act, which puts the start at about 1 April 2027.
The obligation applies to every VAT-registered person. Unlike the remote-services rules there is no turnover threshold and no taxpayer segmentation, so a small shop is in scope on the same day as a bank.
BURS has not yet published the list of approved billing systems on its website. Businesses running their own ERP or point-of-sale software will need either certification of that software or a certified middleware that transmits invoice data to BURS.
The budget speech in February signalled a national roll-out from April 2026; the regulations have moved that to 2027, giving businesses a year to prepare.
What this means for you
- Ask your software vendor in writing whether they will seek BURS approval and when.
- Map every point where you issue an invoice, credit note or debit note, including manual books.
- Budget for the system change in your 2027 financial year.
If any of these points apply to your organisation, talk to us. We will tell you what needs to change and what it will take.
BURS: electronic billing system
Government Gazette: Tax Administration Regulations, 2026
Published 28 August 2026. This article is general information, not advice for a specific situation.