Vendors must give their customers a VAT invoice, to charge them for the goods or services. The invoice must have the following written on it:

• The words ‘tax invoice’
• The vat registration number of the business
• The amount of vat paid by the customer separately from the price of the goods or services.
• If over R5 000 the VAT number of the buyer

Remember to check that the VAT invoices you receive from other businesses have all these details on them if you are going to claim the VAT back from SARS. If an invoice does not have all these things on it, you cannot claim the VAT back.