Till Slips and SARS: How to Keep Your Receipts in Order (2026/27)

Till slips in your wallet, fuel slips in the cubbyhole, and your accountant asking for the supporting documents: keeping receipts organised can make tax preparation less difficult.

The aim is not just to collect photographs. You need readable supporting documents and records appropriate to your tax situation.

Why your till slips matter

Allowable business expenses may reduce taxable income, subject to the relevant rules. Not every purchase qualifies, and possessing a till slip does not automatically establish deductibility or a right to claim VAT.

SARS generally requires someone who has submitted a return to keep the supporting records for five years from submission. Other situations, including an audit or investigation, can affect retention. Do not treat five years as an unconditional instruction to delete documents.

Keep the tax periods separate

The following are different obligations and periods:

• 2026 individual income-tax return, provisional taxpayers: filing deadline 22 January 2027.
• 2026 year of assessment for individuals: 1 March 2025 to 28 February 2026.
• 2027 year of assessment for individuals: 1 March 2026 to 28 February 2027.
• Second provisional payment for a February 2027 year-end: last business day of February, 26 February 2027.

The January filing deadline does not refer to a return for the year that ends the following February. SARS states that the second provisional payment is due no later than the last working day of the year of assessment. Different year-ends and circumstances can change the applicable dates.

Freelance or business income can bring you within provisional tax, but exclusions exist. Check whether you are a provisional taxpayer rather than relying only on whether PAYE was deducted.

Which slips do you need for VAT?

For a VAT vendor claiming input tax, SARS explains the document requirements by the VAT-inclusive consideration:

• R50 or less: a tax invoice is not required, but a document such as a till slip showing the VAT charged is required to verify the deduction.
• More than R50 and up to R5,000: an abridged tax invoice may be used.
• More than R5,000: a full tax invoice is required, with the applicable supplier and recipient details.

These are document requirements, not a guarantee that every purchase qualifies for input tax. Ask your tax practitioner about the expense and the invoice you need.

From 1 April 2026, the compulsory VAT registration threshold increased to R2.3 million. This concerns the value of taxable supplies over the applicable consecutive 12-month period, not simply every kind of income or profit. Check SARS's registration guidance for your circumstances.

A practical routine with Receiptopus

1. Capture readable slips promptly. Upload a clear photograph, or several supported images together.
2. Review the processed details. Check supported fields such as the merchant, date, total, currency and recorded tax. Correct errors and review the category.
3. Check regularly. Identify missing slips and duplicates, and keep business-purpose information your accountant needs alongside your records.
4. Select the correct period and export. Prepare Excel, CSV or PDF records, then send the files and supporting documents your accountant requests.

You can also sign in to the web workspace with your existing account to review receipts and export reports from a computer.

Receiptopus does not file returns with SARS or connect to eFiling. It does not validate tax invoices or determine whether input tax is claimable.

Keep a proper archive, not just a link

An export download link lasts 24 hours. Receipt-image links within the export last one month. Keep the documents and durable copies you need instead of relying on temporary links.

SARS has specific requirements for electronic records and for electronic records kept outside South Africa. Do not assume that uploading a photo to a cloud service creates a compliant statutory archive. Review the record-keeping guidance with a registered tax practitioner.

Get started

Read our Excel, CSV and PDF export guide, then agree a sharing format with your accountant. Download Receiptopus on the App Store or Google Play and purchase scan credits when you need them.

This article is for general information only and is not tax or accounting advice. Check your circumstances with a registered tax practitioner.

Official sources

Guidance checked: 11 November 2026.

• SARS: filing season.
• SARS: provisional tax, including exclusions and payment timing.
• SARS: tax invoices.
• SARS: registering for VAT.
• SARS: VAT changes announced for 1 April 2026.
• SARS: record keeping and electronic-record conditions.