With no establishment and no South African tax registration, the planned framework has nothing for you to do – and won't for years. If you later register for VAT or open a local presence, revisit this as the 2028 rollout takes shape.

Many non-resident businesses hold South African VAT registrations under the electronic-services regime, and whether the future e-invoicing framework reaches them is one of the design questions still open, per the sources read. Nothing is required today – follow the SARS consultations so the answer doesn't arrive as a surprise.

SARS's rollout is phased from 2028 starting with the largest taxpayers, and smaller businesses follow in later waves that have not been scheduled yet, per the sources read. No action is needed today – keep an eye on the consultations, and expect certified software or platform requirements once the design is settled.

In February 2026 SARS confirmed a multi-year e-invoicing and digital-reporting reform, with a phased rollout beginning with the largest taxpayers in 2028. A five-corner, Peppol-style model is under consideration, per the sources read. There is no filing duty today, but 2028 is close enough that large groups should factor it into systems planning now.