“Interoperability framework” definition of section 1 of VAT Act

“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]