billing & tax·Source review required
SARS Section 21 credit notes
Follow the statutory-linkage workflow for correcting or reducing an issued invoice.
Last reviewed: 21 October 2026
Do not treat this as automatic compliance
A credit-note record can preserve linkage and an audit trail, but it does not decide whether a credit note is legally justified or how the transaction must be reported.
- 01Open the original invoice
- 02Choose the reason and affected value
- 03Review the negative adjustment and VAT effect
- 04Generate and approve the credit note
- 05Keep the original and credit-note records linked
Audit trail expectations
- The original invoice must remain identifiable.
- The reason must be specific enough for a reviewer to understand the correction.
- The amount and tax effect must be reviewed before dispatch.
- The credit note and original invoice should remain available together for the record.