Invoicing obligation requires high turnover registered persons to prepare prescribed invoices for supplies to registered persons. Mandates that registered persons, other than those excluded by specified subrules, whose aggregate turnover in a financial year exceeds a prescribed threshold, shall prepare invoice and other prescribed documents for supply of goods or services to a registered person in terms of the invoicing sub rule. The notification supersedes the earlier departmental notification while preserving actions taken before supersession and specifies the date from which it comes into force.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Invoicing obligation requires high turnover registered persons to prepare prescribed invoices for supplies to registered persons.
Mandates that registered persons, other than those excluded by specified subrules, whose aggregate turnover in a financial year exceeds a prescribed threshold, shall prepare invoice and other prescribed documents for supply of goods or services to a registered person in terms of the invoicing sub rule. The notification supersedes the earlier departmental notification while preserving actions taken before supersession and specifies the date from which it comes into force.
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