[Question] Illegal Tax Invoice

[Biz_With_Bruce]

I was wondering, if a Tax Invoice does not meet the SARS minimum requirements. Is that debt then still payable?

Here is the picture:
Service was rendered on 2020/09/25 for R15,000.00, therefore it is not returnable.
Tax Invoice was issued 2020/10/10 which is within the 21 days allowed to issue said invoice
However the invoice does not meet all the other requirements as specified in the VAT act.
Now it is 2020/10/30 meaning the invoice can be fixed, however the new fixed invoice would be outside the 21 days allowed to deliver the Tax Invoice

Would an invoice which does not meet the requirements in the VAT act be an illegal document?
Would an illegal document be the same as an illegal act or trade?
Is the debt still payable, or is it void?

[Andromeda]

The relevant provisions of the VAT Act relate to a compliant invoice for you to claim the input VAT. It has no bearing on the liability to pay the vendor. The invoice is not illegal, it is non-compliant.

Your liability to pay stems from the receipt or otherwise of the goods or service, in the absence of any other agreement, but refusal to pay unless you receive a compliant invoice is probably fair insofar as it relates to the VAT amount.

[Kevin Smith]

I agree with Andromeda. The debt is due if the services were rendered. I would request an amended invoice from the supplier, and withhold the VAT portion of the payment to them, until you receive the compliant document.