SARS published a discussion paper on VAT Modernisation in 2023, inviting vendors to submit contributions and comments and to engage on intended measures. In the discussion paper, SARS indicated that the digital transformation for VAT is likely to start with the request of more data to support the VAT return submissions. They have not indicated when this would be implemented however, they mention that their overall VAT modernisation journey is approximately five years.

E-invoicing requirements for imports can vary significantly by country and the specific regulations and requirements relevant to that country would need to be considered. 

Here is an overview of how some African countries are handling e-Invoicing for imports: 

• Tanzania- The TRA mandates e-Invoicing for all registered businesses including importers. Import transactions must be recorded through the Electronic Fiscal Device Management System. 
• Kenya-The Kenyan Revenue Authority requires importers to use the iTax system to generate electronic tax invoices.

Other African countries may have similar requirements with respect to importers and for a more accurate answer, it's best to consider the specific country and their legislative requirements.

E-invoicing regulations and their applicability vary by country.  As non-resident entities are generally required to register for VAT should they meet the threshold, the legislative requirements pertaining to e-Invoicing will be applicable to them. In certain countries we've seen that e-Invoicing extends beyond registered VAT vendors, for example: in Kenya, the Revenue Authorities have extended the e-Invoicing requirements to non-VAT registered vendors with the intention to gain insights into all the transactions occurring in the Kenyan market. 

It is likely that some countries may eventually expand the scope of e-Invoicing to include non-registered VAT vendors as the system matures and the infrastructure becomes more robust.  

The model in both instances (Kenya & Zambia) is a clearance model. This constitutes e-Invoicing and requires businesses to declare their sales invoices to the tax authority before sending them to the final buyer. Only sales invoices on the AR flow are required to be declared since your suppliers will have already declared their invoices to the tax authority before sharing them with your business.

There has been no official press release on the implementation of e-Invoicing in Botswana. The expected date for any further information to be released is in July 2024.

A Taxpayer Identification Number (TIN) is a means of uniquely identifying taxpayers or potential taxpayers (i.e. individuals and corporate bodies) for tax purposes. E.g. for Ghana, the GRA TIN is a distinctive 11-digit alpha-numeric identifier assigned to individuals and entities in Ghana.

• South Africa- Timeline has not yet been published.
• Botswana - Timeline has not yet been published.
• Zambia - 1 July 2024
• Malawi - New timeline for move to e-Invoicing from fiscal devices has not yet been published
• Cameroon - Timeline has not yet been published.
• Mauritania - Timeline has not yet been published.

There has been no announcement from the Zambian Revenue Authorities regarding extensions. Full implementation will commence from 1 July 2024. 

For the most up to date information, keep an eye on official announcements from the Zambian Revenue Authority website.

Each country dictates its e-Invoicing mandate, including the legal format of the invoice.

In Kenya there are two types of control unit 

• Virtual sales control unit 
• Online sales control unit

Both solutions are digital platforms that enable the transmission of company data directly to the Kenyan Revenue Authority (KRA) by way of application programming interfaces (API) provided by either the KRA or a certified vendor. 

As such, no physical device is required.

The countries that have already implemented e-Invoicing or e-reporting are as follows:

1. Kenya
2. Angola
3. Uganda
4. Tanzania
5. Ethiopia 
6. Ghana
7. Nigeria
8. Egypt
9. Mauritius 
10. Malawi

No, invoices do not need to be electronically signed in Ghana before they are submitted to the tax authority. As such there is no need to be certified by a certification authority before your business can begin e-Invoicing. When e-invoices are submitted to the GRA, it is their responsibility to apply what we call SDC information (Sales Data Controller) such as a timestamp, invoice ID, hash, and QR code. This SDC information will demonstrate that the invoice has been validated and authenticated by the GRA, as such eliminating the need for the supplier to also digitally sign the invoice.

In Kenya, it is mandatory to comply with e-Invoicing for all transactions. 

Where compliant e-invoices are not received from vendors through the KRA's platform, the entity will not be allowed to claim the related expense as a deduction from a corporate income tax perspective.

For an invoice to be compliant, it needs to be stamped by with a QR code that can only be generated through e-Invoicing platforms.

Correct, the e-Invoicing mandates often push companies to streamline and automatize business processes in a larger scale. EDICOM solutions can help in this process with integrations and data enhancement.

All EDICOM solutions are cloud based. EDICOM hosts its own data centers.

Consistency is maintained. The ERP reference number is included, and there is also a reference number created by EDICOM platform. Furthermore, many countries add a unique identifier, which is a reference number provided by the tax authority to identity each invoice. All these reference numbers coexist in the EDICOM platform.

EDICOM offers cloud-based solution, which overcomes many of the technological limitations of the countries. A basic Internet connection is required to access the web interface.

Yes, EDICOM offers a single global platform with a modular approach, and it can be adapted to any e-Invoicing model (clearance, interoperability, CTC, centralized exchange, etc.) and country specific requirements.

Yes, EDICOM solution offers different functionalities for data enhancement and business requirements, such as equivalence list, data merging and many more.

Yes, EDICOM has successfully implemented thousands of AP projects. With our background in data exchange and EDI, our expertise and our versatile platform, we can provide different solutions for AP flow, including vendor portals, integration with OCR software, AP invoice download from public portals, EDI reception, managed email, etc.