“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]