Izidingo Zefaktura Yentela Ye-SARS Zamarestaurant | Igaidi Ese-SA

Uma usebenzisa irestaurant eNingizimu Afrika, izidingo zefaktura yentela ze-SARS akuyona inketho. I-South African Revenue Service ilindela wonke umbhizinisi obhalisiwe i-VAT — kuhlanganise amarestaurant — ukukhipha amafaktura entela afanele nokugcina amarekhodi angamelana nokuhlolwa. Njengoba imithetho ye-e-invoicing isondelene nokubika kwe-VAT ngesikhathi sangempela, ukuthola ukufaktura kwe-SARS kwamarestaurant kahle manje kusindisa ukhanda, izijeziso, nokuhamba ngokushesha ekugcineni.

Leli gaidu lithatha konke okudingeka ukwazi ngezidingo zefaktura yentela ze-SARS zamarestaurant: nini kufanele ubhalise i-VAT, okufanele kuvele kufaktura yentela, umehluko phakathi kwamafaktura aphelele nacishe, ukuthi amarisithi edijithali (i-SMS, i-imeyili, i-WhatsApp) angana kanjani, nokushintshayo nge-e-invoicing nokubika ngesikhathi sangempela. Sichaza futhi izimiso zokugcina amarekhodi nendlela isistimu ye-POS njengoTafela ingakugcina uhambisana ngaphandle komthwalo wokuphatha.

Ukubhalisa I-VAT: Ingabe Irestaurant Yakho Idinga Ukubhalisa?

Ngaphambi kokukhathazeka ngokubekwa kwefaktura, udinga ukwazi ukuthi uyadinga yini ukukhokhisa i-VAT.

Ukubhalisa i-VAT okuphoqelekile

Kufanele ubhalise i-VAT uma i-turnover yakho eyintela (ekuthengiseni ukudla, iziphuzo, nokunye okunikezwayo okuyintela) sedlule u-R1 million kunoma yisiphi isikhathi esiyizinyanga eziyi-12 ezilandelanayo, noma uma ulindele ngokunengayo ukuthi izodlula u-R1 million ezinyangeni eziyi-12 ezizayo. Lapho udlula leso silingo, unezinsuku eziyi-21 kusukela ekupheleni kwenyanga okwenzeke ngayo ukuze ufake isicelo sokubhalisa i-VAT. Amarestaurant akhule ngokushesha — noma enza inhlanganisela yokudla phansi, okuthathiwe, nokukhonza — ngokuvamile aphonsa lokho ngaphambi kokulindelwa.

Ukubhalisa ngokuzithandela ngaphansi kwesilingo

Uma i-turnover yakho ingaphansi kuka-R1 million, usangakwazi ukubhalisa ngokuzithandela i-VAT — isibonelo ukuze ucela i-VAT yokungena emishinini naseziphweni, noma ngoba amakhasimende ebhizinisi alindele inombolo ye-VAT. Ukubhalisa ngokuzithandela kuza nezibopho ezifanayo: khipha amafaktura entela, thumela amarephoti e-VAT, ugcine amarekhodi afanele.

Imiphumela yokungabhalisi lapho kufanele

Uma kufanele ubhalise futhi ungenzi, i-SARS ingakubhalisa emuva futhi ifune i-VAT emuva kwe-turnover yedlule, ibeke izijeziso nezingozi, futhi ikubheke njengongahambisani. Uma ungaqiniseki, khuluma nochwepheshe wentela noma sebenzisa isiqondiso sokubhalisa i-VAT se-SARS. Ukuthola lokhu kuyisisekelo sokufaktura kwe-VAT yerestaurant eNingizimu Afrika.

Okufanele Kuvele Kufaktura Yentela

I-SARS icacisa ngqo okufanele kube kufaktura yentela evumelekile. Ukushoda izinto kungasho ukuthi umbhalo awukwamukelwa, kuthinte ikhono likhasimende lokucela i-VAT yokungena nethreyili yakho yokuhlola.

Izidingo zefaktura yentela ephelele

Ifaktura yentela ephelele kufanele ihlanganise:

Amagama “Tax Invoice” — achaziwe ngokucacile.
Igama, ikheli, nenombolo yokubhalisa i-VAT yomhlinzeki (irestaurant yakho).
Igama, ikheli, (uma ikhasimende lingumthengisi we-VAT) inombolo ye-VAT yekhasimende.
Inombolo yefaktura — ehlukile futhi elandela, noma umkhomba ohlukile ongalandelelwa.
Usuku lapho ifaktura ikhiphwa.
Incazelo yempahla noma izinkonzo — eningi ukuze kukhonjwe okunikezwayo.
Inani noma ivolumu yempahla noma izinkonzo.
Inani lokunikezwa (kukhiphe i-VAT) — inani eliyintela.
Izinga le-VAT (isib. 15%) nenani le-VAT.
Isamba esikhokhelwayo (sihlanganise i-VAT), noma isitatimende esicacile sokuthi inani lihlanganise i-VAT.

I-SARS ingamukela ukwehluka okuncane ekubekweni, kodwa konke okungenhla kufanele kube khona futhi kuqinisekiseke. Ukuze uthole ukuhlukanisa okuphelele, bheka Igaidi Ye-VAT 404 Ye-SARS.

Ifaktura yentela ecishe (ngaphansi kuka-R5,000)

Kunikezwa lilodwa lilinganiselwe ku-R5,000 noma ngaphansi (sihlanganise i-VAT), ungangena ifaktura ecishe. Kufanele ihlanganise: “Tax Invoice” (noma “Abridged Tax Invoice”); igama lakho, ikheli, nenombolo yokubhalisa i-VAT; inombolo yefaktura; usuku; incazelo; nesisamba esikhokhelwayo kanye nenani le-VAT, isitatimende sokuthi inani lihlanganise i-VAT ku-15%, noma inkomba ecacile yokuthi i-VAT ifakiwe. Awu kufanele ubonise igama likhasimende nekhili noma umugqa “inani okukhiphe i-VAT” ohlukile — okwenza amafaktura acishe afanele amarisithi etill nokuthengisa okusheshayo.

Kungani lokhu kubalulekile kumarestaurant

Amabhili amaningi okuhlala phansi angaphansi kuka-R5,000, ngakho ifaktura ecishe yentela ngokuvamile iyanele ukuthengisa nsuku zonke. Ukukhonza, imicimbi, noma ama-akhawunti ebhizinisi ngokuvamile udinga ifaktura ephelele ukuze ikhasimende licele i-VAT yokungena. Isigaba esilandelayo sithatha nini usebenzisa ngasinye.

Full vs Abridged: Nini Uyisebenzisa

Nini usebenzisa ifaktura ecishe

Inani eliphelele lokunikezwa lingu-R5,000 noma ngaphansi (sihlanganise i-VAT).
Ukukhipha islipu yetill noma irisithi endaweni yokuthengisa — isib. ibhili yetafula, i-oda yokuthatha, ikhofi ne-pastry.

Nini usebenzisa ifaktura ephelele

Inani eliphelele lokunikezwa lidlula u-R5,000 (sihlanganise i-VAT), noma
Ikhasimende (ngokuvamile ibhizinisi) licela ifaktura ephelele ukuze licele i-VAT yokungena futhi lihlangane nezidingo zokuhlolwa.

Isibonelo: Ukukhonza ngo-R45,000, umcimbi womshado ngo-R85,000, noma i-akhawunti yebhizinisi ekhokha u-R12,000 ngenyanga konke kudinga ifaktura ephelele enemininingwane yekhasimende, izinto zemigqa, inani okukhiphe i-VAT, inani le-VAT, nesisamba.

Itafula lesifinyezo

Isimo	Uhlobo lwefaktura	Isizathu
Ibhili yetafula R2,500	Ecishe	Ngaphansi kuka-R5,000
Okuthathiwe R180	Ecishe	Ngaphansi kuka-R5,000
Ukukhonza R18,000	Ephelele	Ngaphezu kuka-R5,000
Ifaktura ye-akhawunti R8,000	Ephelele	Ngaphezu kuka-R5,000; ikhasimende lidinga imininingwane ephelele

AmaRisithi Edijithali, I-E-Invoicing Nokuzayo

Abakhasimende bajwayele kakhulu amarisithi nge-SMS, i-imeyili, noma i-WhatsApp. I-SARS yamukela amafaktura entela e-elektroniki uma ehlangana nezidingo zokuqukethwe ezifanayo nephepha futhi egcinwa futhi itholakale isikhathi esidingekayo.

I-SARS ngamafaktura e-elektroniki

I-SARS ivumela amafaktura entela ukuthi akhiphe futhi agcinwe nge-elektroniki; akukho mthetho othi kufanele aphrintiwe. Okuqukethwe kufanele anelise izidingo zephelele noma ecishe; ifomathi (i-PDF, i-imeyili, i-SMS, i-WhatsApp) kufanele iqukathe noma ixhumane nalo ukuze umamukeli angakugcina futhi akhiqize; wena kufanele ugcine ikopi noma ithreyili yokuhlola ephindaphindwayo okungenani iminyaka emihlanu (bheka ukugcina amarekhodi ngezansi).

I-e-invoicing nokubika kwe-VAT ngesikhathi sangempela

I-e-invoicing ayisaphoqelekile eNingizimu Afrika, kodwa isiqondiso sicacile. Ukwethulwa ngezigaba ngo-2026–2027, ngokugcwele ngu-2028. Kumarestaurant, lokhu kusho ukuthi konke okunikezwayo okuyintela — kusukela ikhofi eyodwa kuya ku-oda lokukhonza — kuzodinga ukugeleza ngezistimu ezingakhiqiza futhi zithumele amafaktura ngendlela ephawuliwe. Ukufaktura ngesandla noma nge-PDF kuphela ngeke kuhlangane nezinga; i-POS yakho noma isistimu ye-accounting kufanele ibe yingxenye yesixazululo.

Izidingo Zokugcina Amarekhodi

Kufanele ugcine amarekhodi omsebenzi wakho, kuhlanganise amafaktura entela (akhiphiwe nawamukelwe), okungenani iminyaka emihlanu kusukela usuku lokugcina ebhukwini elifanele. Ngokuvamile abeluleki bancoma ukugcina amafaktura entela namarekhodi e-VAT iminyaka emihlanu kuya kwayisikhombisa ukuze uphephile, ikakhulukazi lapho ukuhlolwa noma ukuphikisana kungavela kamuva.

Isiphetho

Izidingo zefaktura yentela ze-SARS zamarestaurant ziphetha: bhalisa i-VAT lapho kufanele, khipha amafaktura entela aphelele noma acishe aqukethe konke i-SARS edingayo, uyithumele ephepheni noma ngedijithali ngendlela amakhasimende angakugcina, futhi ugcine amakopi akho okungenani iminyaka emihlanu. Njengoba i-e-invoicing nokubika kwe-VAT ngesikhathi sangempela kuthumelwa kusukela 2026 kuya kukuphoqwa ngu-2028, ukuthola ukufaktura nokugcina amarekhodi kahle manje kukubeka esimweni esiqinile.

Ukusebenzisa i-POS eyakhelwe ukuhambisana kwaseNingizimu Afrika — ukubala kwe-entela okuzenzakalelayo, amafaktura aphelele nacishe ahambisana, ukulethwa kwirisithi edijithali, nokugcina amarekhodi asekwe ku-cloud — kunciphisa amaphutha nokuphatha kugcine ulungiselelwe okuzayo. Hlala uhambisana ne-SARS kusukela usuku lokuqala: bona ukuthi uTafela uphatha kanjani amafaktura entela nokugcina amarekhodi.