“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]