Results 1 to 3 of 3

Thread: Illegal Tax Invoice

  1. #1
    Junior Member Biz_With_Bruce's Avatar
    Join Date
    Sep 2019
    Location
    Johannesburg
    Posts
    15
    Thanks
    0
    Thanked 0 Times in 0 Posts

    Question Illegal Tax Invoice

    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?

  2. #2
    Gold Member
    Join Date
    Feb 2016
    Location
    Johannesburg
    Posts
    713
    Thanks
    74
    Thanked 199 Times in 178 Posts
    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.
    Last edited by Andromeda; 30-Oct-20 at 03:00 PM. Reason: Missing word

  3. Thanks given for this post:

    Dave A (02-Nov-20)

  4. #3
    Silver Member
    Join Date
    Aug 2018
    Location
    Johannesburg
    Posts
    262
    Thanks
    0
    Thanked 35 Times in 31 Posts
    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.
    Kevin Smith
    Sage Pastel Support Consultant
    KS Consulting
    www.ksconsulting.co.za

Similar Threads

  1. Replies: 5
    Last Post: 21-Oct-19, 09:03 AM
  2. Replies: 5
    Last Post: 04-Sep-15, 06:56 AM
  3. Pastel Xpress V12 - making email invoice same as print invoice
    By Isabel Bothma in forum Accounting Forum
    Replies: 2
    Last Post: 27-Mar-14, 08:28 AM
  4. Replies: 8
    Last Post: 16-Mar-14, 09:22 AM
  5. I'm an illegal Immigrant!!!
    By skatingsparks in forum General Chat Forum
    Replies: 2
    Last Post: 25-Sep-13, 09:36 PM

Tags for this Thread

Did you like this article? Share it with your favourite social network.

Did you like this article? Share it with your favourite social network.

Posting Permissions

  • You may not post new threads
  • You may not post replies
  • You may not post attachments
  • You may not edit your posts
  •