E-invoice mandate: registered persons above turnover threshold must prepare invoices per rule 48(4) for supplies to registered persons. A notification designates registered persons whose aggregate turnover exceeds the turnover threshold as a class required to prepare invoices in terms of sub-rule (4) to rule 48 when supplying goods or services to other registered persons, creating an enforceable invoicing obligation effective from the notified commencement date.
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.
E-invoice mandate: registered persons above turnover threshold must prepare invoices per rule 48(4) for supplies to registered persons.
A notification designates registered persons whose aggregate turnover exceeds the turnover threshold as a class required to prepare invoices in terms of sub-rule (4) to rule 48 when supplying goods or services to other registered persons, creating an enforceable invoicing obligation effective from the notified commencement date.
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