Imfuno Ye-invoyisi Yentela ye-SARS Yamarestaurant | Isikhokelo sase-SA

Ukuba uqhuba irestaurant eMzantsi Afrika, imfuno ye-invoyisi yentela ye-SARS ayikhethekile. I-South African Revenue Service ilindele yonke ibhizinisi ebhaliselwe i-VAT — kuquka amarestaurant — ukukhupha iinvoyisi zentela ezilungileyo kwaye igcine iirekhodi ezinokumelana ne-audit. Nemiqathango ye-e-invoicing isondeleyo nokuxela i-VAT ngokwenene kuza, ukufumana ukufaka iinvoyisi ze-SARS kwamarestaurant ngokulungileyo ngoku kuyasindisa iintloko, iziyalezo, nokudideka kokugqibela. Esi sikhokeli siquka yonke into ofanele ukuyazi ngemfuno ye-invoyisi yentela ye-SARS yamarestaurant: xa kufuneka ubhalisele i-VAT, oku kufuneka kubonakale kwinvoyisi yentela, umahluko phakathi kweenvoyisi ezipheleleyo neezifutshane, indlela iirisipti zedijithali (SMS, i-imeyile, i-WhatsApp) zihambelana, nokutshintshayo nge-e-invoicing nokuxela ngokwenene. Sichaza nemigaqo yokugcina iirekhodi nendlela inkqubo ye-POS njengeTafela inokugcina uhambelana nomthetho ngaphandle komthwalo wolawulo.

Ukubhalisa i-VAT: Ingaba Irestaurant Yakho Idinga Ukubhalisa?

Phambi kokukhathazeka ngokubeka kwe-invoyisi, ufuna ukwazi ukuba uyimfuneko na ukuhlawula i-VAT.

Ukubhalisa i-VAT okumandatory

Kufuneka ubhalisele i-VAT ukuba i-turnover yakho erhwayo (ukuthengisa ukutya, iziselo, nezinye izinto erhwayo) idlulile i-R1 yezigidi kuyo nayiphi na i-period yeenyanga ezilishumi elinesibini ezilandelanayo, okanye ukuba ulindela ngokufanelekileyo ukuba idlule i-R1 yezigidi kwii-12 ngenyanga ezizayo. Nje ukuba udlula eso siqalo, unemihla engama-21 ukusuka ekupheleni kwenyanga apho kwenzeke khona ukufaka isicelo sokubhalisa i-VAT. Amarestaurant akhulile ngokukhawuleza — okanye aqhuba idibaniso lokudla etafuleni, iitakeaway, nokucatering — ngokuvamile afikelela oku ngokukhawuleza kunoko balindelayo.

Ukubhalisa ngokuzithandela ngaphantsi kwesiqalo

Ukuba i-turnover yakho ingaphantsi kwe-R1 yezigidi, usenokubhalisa ngokuzithandela i-VAT — umzekelo ukuze ucela i-VAT yokungena kwimpahla neempahla, okanye kuba abathengi beenkampu balindela inombolo ye-VAT. Ukubhalisa ngokuzithandela kuza nemfanelo ezifanayo: khupha iinvoyisi zentela, thumela ii-VAT returns, kwaye ugcine iirekhodi ezilungileyo.

Iziphumo zokungabhalisi xa kufuneka

Ukuba uyimfuneko ukubhalisa kwaye awubhalisi, i-SARS inokukubhalisa ngokubuyisela emva kwaye ifune i-VAT kwi-turnover yangaphambili, ibeke iiziyalezo neentloliso, kwaye ikuthathe njengongahambelani nomthetho. Ukuba ungaqiniseki, thetha nengcali yentela okanye sebenzisa isikhokelo sokubhalisa i-VAT se-SARS. Ukufumana oku ngokulungileyo yisisiseko sokufaka iinvoyisi ze-VAT yorestaurant eMzantsi Afrika.

Oku Kufuneka Kubonakale KwInvoyisi Yentela

I-SARS icacisa ngokuchanekileyo oku kufuneka kube kwinvoyisi yentela esebenzayo. Ukusilela izinto kunokuthetha ukuba umxholo awamkelwa, kuthintela ukukwazi komthengi wakho ukucela i-VAT yokungena ne-audit trail yakho.

Imfuno ye-invoyisi yentela epheleleyo

Invoyisi yentela epheleleyo kufuneka iquke:

Amagama “Tax Invoice” — achaziweyo ngokucacileyo.
Igama, idilesi, nenombolo yokubhalisa i-VAT yomniki (irestaurant yakho).
Igama, idilesi, (nokuba umthengi ungumniki we-VAT) inombolo ye-VAT yomthengi.
Inombolo ye-invoyisi — ehlukileyo nelandelelanayo, okanye uphawu olunye olunokulandelelwa.
Umhla apho invoyisi ipapashwa khona.
Incazelo yempahla okanye iinkonzo — ininzi inaneleyo ukuchaneka oko kunikiweyo.
Inani okanye ivolumu yempahla okanye iinkonzo.
Ixabiso lokunikezela (ngaphandle kwe-VAT) — ixabiso elirhwayo.
Izinga le-VAT (umz. 15%) nexabiso le-VAT.
Ixabiso lipheleleyo elihlawulwayo (kuquka i-VAT), okanye isimemezelo esicacileyo sokuba ixabiso liquka i-VAT.

I-SARS inokwamkela utshintsho oluncinci ekubekeni, kodwa konke okungasentla kufuneka kube khona kwaye kunokuginisekiswa. Ngokucaciswa okupheleleyo, bona Isikhokelo se-SARS VAT 404.

Invoyisi yentela efutshane (ngaphantsi kwe-R5,000)

Kunikezelo olunye lwe-R5,000 okanye ngaphantsi (kuquka i-VAT), unokukhupha invoyisi yentela efutshane. Kufuneka iquke: “Tax Invoice” (okanye “Abridged Tax Invoice”); igama lakho, idilesi, nenombolo yokubhalisa i-VAT; inombolo ye-invoyisi; umhla; incazelo; nexabiso lipheleleyo elihlawulwayo kunye nexabiso le-VAT, isimemezelo sokuba ixabiso liquka i-VAT nge-15%, okanye ukubonakala okucacileyo kokuba i-VAT iqukiwe. Akufuneki ubonise igama nidilesi yomthengi okanye umgca “wexabiso ngaphandle kwe-VAT” ohlukileyo — oku yenza iinvoyisi ezifutshane zilungele iirisipti zetill neentengiso eziqhelekileyo.

Kutheni oku kubalulekile kwamarestaurant

Iibill ezininzi zokuhlala ngaphantsi ze-R5,000, ngoko invoyisi yentela efutshane ngokuvamile yaneleyo kwintengiso yemihla ngemihla. Kwicatering, iifunction, okanye ama-akhawunti eenkampani ngokuvamile ufuna invoyisi yentela epheleleyo ukuze umthengi akwazi ukucela i-VAT yokungena. Isigaba esilandelayo siquka xa usebenzisa nganye.

Iinvoyisi Zentela Ezipheleleyo vs Ezifutshane Zamarestaurant

Ukukhetha uhlobo lwe-invoyisi olulungileyo kugcina uhambelana nomthetho kwaye kugcina abathengi bakho (nee-accountant zabo) bonwabile.

Xa usebenzisa invoyisi yentela efutshane

Sebenzisa invoyisi yentela efutshane xa:

Ixabiso lipheleleyo lokunikezela li-R5,000 okanye ngaphantsi (kuquka i-VAT).
Ukukhupha islip yetill okanye irisipti ekuhlawuleni — umz. i-bill yetafile, i-odolo ye-takeaway, okanye ikhoffi nepastry.

Iimeko: I-bill yesupper yombini ye-R850, i-takeaway ye-R320, okanye i-bill yetafile ye-R4,200 zonke ze ngaphantsi kwe-R5,000 — sebenzisa invoyisi yentela efutshane (umz. islip yetill ene-”Tax Invoice,” iinkcukacha zakho, inombolo ye-VAT, umhla, incazelo, itotali kuquka i-VAT). Amarestaurant amaninzi asebenzisa i-POS yabo ukuprinta okanye ukuthumela i-imeyile invoyisi yentela efutshane ngokwenzekelayo kwintengiso nganye; ikhawuleza, ihambelana nomthetho, kwaye isusa amaphepha ngesandla.

Xa usebenzisa invoyisi yentela epheleleyo

Sebenzisa invoyisi yentela epheleleyo xa:

Ixabiso lipheleleyo lokunikezela lidlula i-R5,000 (kuquka i-VAT), okanye
Umthengi (ngokuvamile ibhizinisi) ucela invoyisi yentela epheleleyo ukuze bakwazi ukucela i-VAT yokungena bahlangabezane nemfuno yabo ye-audit.

Iimeko: Ukucatering nge-R45,000, ifunction yomtshato nge-R85,000, okanye i-akhawunti yenkampani ebiza u-R12,000 ngenyanga zonke zidinga invoyisi yentela epheleleyo neenkcukacha zomthengi, izinto zomgca, ixabiso ngaphandle kwe-VAT, ixabiso le-VAT, netotali. Nokuba i-bill yetafile enye ingaphantsi kwe-R5,000, umthengi wenkampani anokucela invoyisi epheleleyo; unokukhupha invoyisi epheleleyo nganayo nayiphi na imali, kwaye unee-nketho yokusebenzisa efutshane xa itotali i-R5,000 okanye ngaphantsi.

Itafile yesishwankathelo

Imeko	Uhlobo lwe-invoyisi	Isizathu
I-bill yetafile R2,500	Efutshane	Ngaphantsi kwe-R5,000
I-takeaway R180	Efutshane	Ngaphantsi kwe-R5,000
Ukucatering R18,000	Epheleleyo	Ngaphezu kwe-R5,000
Invoyisi ye-akhawunti yenkampani R8,000	Epheleleyo	Ngaphezu kwe-R5,000; umthengi udinga iinkcukacha ezipheleleyo
Itafile enye R4,800, umthengi ucela invoyisi epheleleyo	Epheleleyo	Unokukhupha epheleleyo rhoqo ukuba iceliwe

Ukufumana oku ngokulungileyo kuhambelana nezinye izinto zokuqhuba eMzantsi Afrika, ezifana nempilo nokhuseleko nokucwangcisa ukucima ugesi nokugcina irestaurant yakho iqhuba.

Ukufaka Iinvoyisi Zedijithali: Iirisipti, I-E-Invoicing, Nento Eza

Abathengi ngokunyuka balindela iirisipti nge-SMS, i-imeyile, okanye i-WhatsApp endaweni okanye ngaphezulu kwephepha. I-SARS yamkela iinvoyisi zentela ze-elektroniki ukuba zihlangabezana nemfuno yomxholo efanayo nephepha kwaye zigcinwa zifumaneke kwe period efunekayo.

Indlela ye-SARS kwiinvoyisi ze-elektroniki

I-SARS ivumela iinvoyisi zentela zikhuphwe zigcinwe nge-elektroniki; akukho mthetho othi kufuneka ziprintiwe. Umxholo kufuneka uhlangabezane nemfuno epheleleyo okanye efutshane; ifomati (PDF, i-imeyile, SMS, WhatsApp) kufuneka iquke okanye idibanise nomxholo ukuze umamkeli akwazi ukuyigcina ayivelise; wena kufuneka ugcine ikopi okanye i-audit trail ephindwayo okungenani iminyaka emi-5 (bona ukugcina iirekhodi ngezantsi).

Imfuno yokulethwa kwedijithali

I-imeyile: Invoyisi yentela ye-PDF enxulunyaniswe ne-imeyile yamkelwa kakhulu ukuba iquka zonke iindawo ezifunekayo. Ilinki kuportal ekhuselekileyo apho umthengi anokubuka nokulayisha invoyisi nakho yamkelwa.
SMS: Umxholo kufuneka uquke iinkcukacha eziyinkomba (igama lomniki, inombolo ye-VAT, umhla, incazelo, itotali, nesimemezelo se-VAT) okanye ilinki kwinvoyisi yentela epheleleyo okanye efutshane.
WhatsApp: Umxholo unokuquka invoyisi njengoxwebhu (umz. PDF) okanye ilinki kuyo; uxwebhu kufuneka uhlangabezane nemfuno yomxholo ye-SARS.

Kuzo zonke iimeko, umamkeli kufuneka akwazi ukugcina invoyisi (umz. gcina i-PDF okanye thatha iskrini). Ukuthumela irisipti yedijithali ephanayo okanye engenakugcinwa kunokungahlangabezani ne-SARS okanye ne-auditor yomthengi wakho.

Imfuno yokugcina kwiinvoyisi zedijithali

Kufuneka ugcine ikopi yakho yinvoyisi yentela nganye oyikhuphayo (noyamkelayo) okungenani iminyaka emi-5 ukusuka kumhla we-invoyisi. Ukugcina nge-elektroniki kulungile ukuba kukhuselekile, kufundeka, kwaye kuphindwayo. Bona isigaba sokugcina iirekhodi ngezantsi ngokuninge. I-POS ekhuphayo iinvoyisi ezihambelana ne-SARS ithumela nge-imeyile, SMS, okanye WhatsApp ngelixa igcina ikopi efini — inciphisa ingozi yokulahleka kweeslip nokungahambelani nomthetho.

I-E-Invoicing Nokuxela Ngokwenene: Oku Kuza

I-e-invoicing ayisayimfuneko eMzantsi Afrika, kodwa isiqondiso sicacile. Ukucwangcisa ngoku kuya kwenza utshintsho lube lula.

Indawo yangoku: iinvoyisi ze-elektroniki zidinga igunyazo

Namhlanje, iinvoyisi ze-elektroniki ngendlela ye-elektroniki ecwangcisiweyo zinokudinga igunyazo langaphambili kwi-SARS okanye i-National Treasury. Ii-PDF ezithunyelwe nge-imeyile ngokubanzi zithathwa njengenguqu yedijithali ye-invoyisi yesiqhelo. Utshintsho oluza i-e-invoicing ecwangcisiweyo nokuxela ngokwenene — idatha ye-invoyisi ngendlela eqhelekileyo ezinokuyifunda iinkqubo i-SARS inokuyamkela kwixesha.

Ixesha: 2026–2028

Ukuphuma ngokwecandelo kuqala ngo-2026–2027 nabahlawuli abakhulu; i-e-invoicing yimfuneko ijolise ngo-2028, namashishini amancinci (kuquka amarestaurant amaninzi) enziwa ngokwicebo locandelo. Ke: i-e-invoicing iya kuba yimfuneko nini kwamarestaurant? Akakade — kodwa ukusuka ku-2026 inkqubo iyaphuma, nokubamba inxaxheba okumandatory kubhizinisi ebanzi okujolise malunga no-2028. Lindela izaziso ze-SARS ne-National Treasury ngeemihla zokwenene neziqalo.

Imodeli ye-Five-Corner nokuxela i-VAT ngokwenene

UMzantsi Afrika usiya kwiFive-Corner Model ye-e-invoicing: abathengi nabathengisi badibanisa idatha ye-invoyisi ngamaphoyinti okufikelela aqinisekisiweyo, i-SARS ikwinkqubo ukuze iqinisekise nokuxela ngokwenene. Kwamarestaurant, i-POS yakho okanye i-software ye-accounting ngokunokwenzeka idinga ukudityaniswa nenkonzo eqinisekisiweyo enokuthumela nokwamkela iinvoyisi ze-e ngendlela efunekayo. Ukukhetha i-POS eyakhelwe ngokuhambelana nomthetho ekucingeni kuya kukubeka sesimweni esingcono xa umthetho usebenza.

I-SARS nayo iya kokuxela i-VAT ngokwenene — ukuthumela idatha phakathi kweeyure ezi-24 zokunikezela (necebo lokufutshaneza ukuya kweeyure ezi-6, emva koko eyure enye). Iinkqubo zakho ziya kudinga ukubamba intengiso ne-VAT ngokuchanekileyo ekuhlawuleni kwaye zikwazi ukuthumela loo datha ngokukhawuleza. I-POS esele ikhupha iinvoyisi zentela ezichanekileyo kwaye igcina idatha yentengiso ecwangcisiweyo iya kuba lula ukudityaniswa xa ixesha lifike.

Oko amarestaurant kufuneka akwenze ngoku

Fumana ukufaka iinvoyisi kwangoku ngokulungileyo — iinvoyisi zentela ezipheleleyo neezifutshane, i-VAT elungileyo, nokugcina iirekhodi okulungileyo.
Sebenzisa i-POS ekhuphayo iinvoyisi ezihambelana ne-SARS kwaye igcina idatha ngendlela ecwangcisiweyo (umz. ifini enee-audit trail ezi cacileyo).
Lindela iinguqulelo ze-SARS ne-National Treasury ngamacandelo e-e-invoicing neemihla yemfuneko yesegment yakho.
Buza umniki wakho we-software indlela bazila ngayo ukusekela i-e-invoicing nokuxela i-VAT ngokwenene.

Imfuno Yokugcina Iirekhodi

I-SARS ayikhathali nje ngoko unika umthengi — ikhathala ngoko ugcina.

Imfuno ye-archive yeminyaka 5–7

Kufuneka ugcine iirekhodi zeetransaction zebhizinisi yakho, kuquka iinvoyisi zentela (kokubini ezikhuphiweyo neezamkelweyo), okungenani iminyaka emi-5 ukusuka kumhla wokugqibela kwirekhodi elifanelekileyo. Ngokwenene, abacebisi abaninzi bancoma ukugcina iinvoyisi zentela neerekhodi ze-VAT iminyaka emi-5 ukuya kwezi-7 ukuze ukhuselekile, ngakumbi apho ii-audits okanye ukuphikisana kunokavela kamva. Ezi rekhodi zinokugcinwa ngendlela ye-elektroniki (umz. ii-PDF, ukukhupha kwi-database) ukuba:

Zipheleleyo — akukho zikhewu okanye iinvoyisi ezilahlekileyo.
Zifundeka kwaye ziphindwayo — unokuzivelisa ukuba i-SARS icela.
Zikhuselekile — zikhuselwe ekutshintshweni okungagunyaziwanga nasekulahlekeni (umz. iibhakhaphu).

Oku kufuneka ugcine

Uhlobo lwerekhodi	Oku kufuneka ugcine
Iinvoyisi zentela oyikhuphayo	Invoyisi nganye epheleleyo neefutshane (eprintiweyo okanye yedijithali); ikopi yoko umthengi awamkelayo okanye idatha efanayo kwinqqubo yakho.
Iinvoyisi zentela ozamkelayo	Kusuka kubathengisi (stock, impahla, iinkonzo) ukuze usekele izicelo ze-VAT zokungena.
Ii-VAT returns	Ii-returns namaphepha asebenzayo.
Iirekhodi ezisekelayo	Iimiro zetill, izishwankathelo zentengiso zemihla ngemihla, iistatement zebhanki — nantoni na edibanisa iinvoyisi nentengiso yangokwenene ne-VAT.

Iziyalezo zokungahambelani nomthetho

Ukungagcini iirekhodi okanye ukuzivelisa xa i-SARS icela kunokuholela kwiiziyalezo zolawulo ngaphantsi koMthetho WoLawulo Lwentela, ii-assessment esekelwe kwingqondo engcono ye-SARS (enokungabi nenzuzo kuwe), okanye ukusolwa kwezomthetho kwimeko ezinzima. Ukugcina iirekhodi efini ngokubhakhaphu okuzenzekelayo ne-audit trail ecacileyo kunciphisa ingozi yokulahleka kweeslip nokungahambelani nomthetho.

Imibuzo Ebuzwa Rhoqo

Ingaba amarestaurant adinga ukukhupha iinvoyisi zentela kwintengiso nganye?

Ukuba ubhaliselwe i-VAT, kufuneka ukhuphe invoyisi yentela elungileyo (epheleleyo okanye efutshane) kwizinto ezirhwayo. Kwintengiso yamarestaurant amaninzi oku kuthetha intengiso nganye apho i-VAT isebenza: efutshane kwi-R5,000 okanye ngaphantsi, epheleleyo ngaphezu kwe-R5,000 okanye xa umthengi uyidinga. Akukho kukhululwa kwintengiso “encinci” yemali; ukuba ungumniki we-VAT, intengiso irhwayo kwaye kufuneka ifakwe ngokuchanekileyo.

Ngumahluko mni phakathi kweinvoyisi yentela epheleleyo neefutshane?

Invoyisi yentela epheleleyo iquka iinkcukacha zomniki nomthengi, iinombolo ze-VAT, inombolo ye-invoyisi, umhla, incazelo, inani, ixabiso ngaphandle kwe-VAT, izinga nexabiso le-VAT, netotali; iyimfuneko kwizinto ezingaphezu kwe-R5,000 naxa umthengi uyidinga. Invoyisi yentela efutshane isebenza kwezinto ze-R5,000 okanye ngaphantsi, ishiya igama/idilesi yomthengi nomgca “wexabiso ngaphandle kwe-VAT” ohlukileyo, kwaye kusafuneka ibonise “Tax Invoice,” iinkcukacha zakho nenombolo ye-VAT, umhla, incazelo, itotali, nesimemezelo se-VAT esicacileyo.

I-e-invoicing iya kuba yimfuneko nini kwamarestaurant?

I-e-invoicing ayisayimfuneko kuzo zonke iibhizinisi. Ukuphuma ngokwecandelo kuqala ngo-2026–2027 nabahlawuli abakhulu; i-e-invoicing yimfuneko ijolise ngo-2028, namashishini amancinci (kuquka amarestaurant amaninzi) enziwa ngokwicebo locandelo. Fumana ukufaka iinvoyisi nokugcina iirekhodi kwangoku ngokulungileyo kwaye ukhethe i-POS enokuguquka xa umthetho usebenza.

Kufuneka ndigcine iinvoyisi zentela ixesha elide kangakanani?

Gcina iirekhodi, kuquka iinvoyisi zentela oyikhuphayo noyamkelayo, okungenani iminyaka emi-5 (abagcini abaninzi bancoma iminyaka emi-5 ukuya kwezi-7). Zinokugcinwa nge-elektroniki (umz. ii-PDF, ukugcina efini) ukuba zipheleleyo, zifundeka, ziphindwayo, zikhuselekile.

Ndingathumela iinvoyisi zentela nge-WhatsApp okanye SMS?

Ewe. I-SARS yamkela iinvoyisi zentela ze-elektroniki ezithunyelwe nge-imeyile, SMS, okanye WhatsApp. Invoyisi kufuneka iquke umxholo wonke ofunekayo (epheleleyo okanye efutshane) kwaye umamkeli akwazi ukuyigcina. Kufuneka nakho ugcine ikopi yakho okungenani iminyaka emi-5.

Isiphelo

Imfuno ye-invoyisi yentela ye-SARS yamarestaurant iphela kokuthi: bhalisa i-VAT xa kufuneka, khupha iinvoyisi zentela ezipheleleyo okanye ezifutshane equka yonke into i-SARS efunayo, uzilethe ephepheni okanye ngedijithali ngendlela abathengi abanokuyigcina, kwaye ugcine iikopi zakho okungenani iminyaka emi-5. Nge-e-invoicing nokuxela i-VAT ngokwenene kuphuma ukusuka ku-2026 ukuya kumthetho ka-2028, ukufumana ukufaka iinvoyisi nokugcina iirekhodi ngokulungileyo ngoku kukubeka sesimweni esiqinileyo. Ukuba useta okanye uphucula iinkqubo zakho, funda uqhathaniso lwethu lwe-POS yamarestaurant eMzantsi Afrika nendlela yokuqalisa irestaurant eMzantsi Afrika ngokungaphezulu.

Ukusebenzisa i-POS eyakhelwe ukuhambelana nomthetho waseMzantsi Afrika — ukubala intela okuzenzekelayo, iinvoyisi ezihambelana ne-SARS ezipheleleyo neezifutshane, ukulethwa kweerisipti zedijithali, nokugcina iirekhodi esekwe efini — kunciphisa iimpazamo nolawulo kwaye kugcina ulungile kwento ezayo. Hlala uhambelana ne-SARS ukususela kusuku lokuqala: bona indlela iTafela isebenza ngayo neenvoyisi zentela nokugcina iirekhodi.