As a result of the specific nature of goods, it is common practice that certain recipients of goods and services “self-invoice” when they receive goods or services from their suppliers. In other words, they do not receive an invoice from the suppliers – instead, they invoice themselves. In such cases, the South African Revenue Service (SARS) may permit the co-operative (recipient) to issue the tax invoices and any debit and credit notes relating to supplies, rather than expecting it from the supplier. This is referred to as “recipient-created invoicing” or “self-invoicing”.

• Recipient-created tax invoices
• Credit and debit notes (section 21)
• Rebates
• Conditions for Commissioner’s approval
• Record keeping
• Quantity & Measuring
  • Commission Agent
  • Farmer
  • Subcontractor/Commission agent
  • Royalties
• Quality & Testing
  • Farming
  • Mining Industry

All Included:

• Video presented course
• Downloadable course material
• Certificate of training
• Optional assessment
• SAIT Accredited - 1 verifiable CPD points