“vendor” means any person who is or is required to be registered under this Act: Provided that where the Commissioner has under section 23 or 50A determined the date from which a person is a vendor that person shall be deemed to be a vendor from that date;
[Definition of “vendor” amended by section 23 of Act 27 of 1997]
“welfare organisation” means any public benefit organisation contemplated in paragraph (a) of the definition of ‘public benefit organisation’ in section 30(1) of the Income Tax Act that has been approved by the Commissioner in terms of section 30(3) of that Act, if it carries on or intends to carry on any welfare activity determined by the Minister for purposes of this Act, relating to those activities that fall under the headings-
(a) welfare and humanitarian;
(b) health care;
(c) land and housing;
(d) education and development; or
(e) conservation, environment and animal welfare.
[Definition of “welfare organization” substituted by section 21 of Act 136 of 1991, GN 2695 of 1991, section 12 of Act 136 of 1992, section 81 of Act 53 of 1999, section 148 of Act 60 of 2001 and section 92 of Act 32 of 2004 and amended by section 77 of Act 20 of 2006]
(2) Unless the context indicates otherwise, a word or expression to which a meaning has been assigned in the Tax Administration Act bears that meaning for purposes of this Act.
[Subsection (2) inserted by section 271 of Act 28 of 2011 effective on 1 October 2012]
“e-credit note” means a credit note as contemplated in section 21, that-
(a) is issued, transmitted and received in a structured electronic format which allows for its automatic and electronic processing; and
(b) complies with such further requirements as the Minister may prescribe by Regulation;
[Definition of “e-credit note” inserted by section 11(a) of Act 4 of 2026]
“e-debit note”, means a debit note as contemplated in section 21, that-
(a) is issued, transmitted and received in a structured electronic format which allows for its automatic and electronic processing; and
(b) complies with such further requirements as the Minister may prescribe by Regulation;
[Definition of “e-debit note” inserted by section 11(a) of Act 4 of 2026]
“e-invoice” means a tax invoice that-
(a) is issued, transmitted and received in a structured electronic format which allows for its automatic and electronic processing; and
(b) complies with such further requirements as the Minister may prescribe by Regulation;
[Definition of “e-invoice” inserted by section 11(a) of Act 4 of 2026]
“e-reporting” means the process of electronically submitting tax data, for purposes of this Act, extracted from an e-invoice, e-debit note, or e-credit note, to—
(a) SARS;
(b) a supplier or service provider of the supplier; and
(c) a recipient or service provider of the recipient, where applicable,
within the interoperability framework in the form and manner as the Minister may prescribe by Regulation;
[Definition of “e-reporting” inserted by section 11(b) of Act 4 of 2026]
“interoperability framework” means the use of a network of service providers, where decentralised exchange of e-invoices, e-debit notes and e-credit notes occur, and that can facilitate clearance and interoperability between supplier and recipient, and complies with such further requirements as the Minister may prescribe by Regulation;
[Definition of “interoperability framework” inserted by section 11(c) of Act 4 of 2026]
“premium” means any direct consideration given or to be given, whether partially or fully subsidised, in return for an undertaking to meet insurance liabilities under a “contract of insurance”;
[Definition of “premium” inserted by section 37(1)(b) of Act 5 of 2026 effective on 1 April, 2026]