Electronic Tax Invoices (ETIMS) | Business Redefined

The sunset date for mandatory onboarding on the electronic tax invoice management system (eTIMS) was 31st March 2024. As at March 26th, 190,000 tax payers had been onboarded on eTims, 26,000 of whom onboarded via the informal economy targeted channels of USSD & eTIMS lite. This means that starting 1st April 2024, any tax payer who is required to & does not issue an electronic invoice will face the steep penalty of two times the tax due as per the provisions of Sec 86 (2) of the Tax Procedures Act. We delve deep into eTIMS, what appears to be low uptake, & tax administration.  
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