On 26 March 2015, the South African Revenue Service (SARS) published General Binding Ruling (VAT) No. 28, which sets out the information requirements for an invoice, credit or debit note for electronic service supplies to South African recipients, as well as the rules for currency conversion and advertised or quoted pricing. Invoices According to the ruling, invoices for electronic service supplies must contain the following at a minimum: The name and VAT registration number of the supplier, The name and address of the recipient, An individual serialized number, The invoice issue date on which the tax invoice is issued, A...