Hi All,

Hope everybody is good in health and spirit and keeping safe throughout these times...

I would like to get some of your thoughts on an issue I have with SARS disallowing the Input VAT on Prepaid Electricity that was purchased for business use, from ABSA Online Banking...

Due to COVID and that, the business has been taking quite a hit and mostly only have Input VAT that is refundable from SARS, but now SARS has rejected the Input VAT claimed from Prepaid Electricity on my 202011 VAT Period, after supplying them with the "Notification of Purchase" that was printed from the bank's (ABSA) online system, it contains the amount of electricity purchased, as well the VAT Amount listed separately, and then the total number of units received.

SARS simply rejected this as it is an "Invalid Tax Invoice" - and as the value of the transaction is really small (this one, in particular, was R 200).

Is a full tax invoice required to claim Input VAT this in particular, and if so, does anybody perhaps know of a way that I can obtain them from ABSA? I can't find any other form of proof/document other than the Notification of Purchase from their Online Banking...

I would like to resolve this before I move on to the following periods' audits (202101 and 202103) which are also in progress, and there is also Prepaid Electricity purchased from the bank claimed as Input VAT on them...

Any input or thoughts on the above would be greatly appreciated!

Thank you in advance.