This seemingly boring subject contains a few cautioning aspects worth noting.
Customs requires any change to invoice particulars (especially a change in the transaction value) to be accompanied by an amended invoice. Reasons for amended invoices may include for example:
a. Amounts debited or credited.
b. Any amount refunded.
c. Any additional amounts paid or payable whether in money or in kind.
d. Any information to be corrected.
e. If SARS Customs request the invoice to be amended.
f. If the invoice needs to be split for any reason.
An invoice replacing a previous invoice may only replace one invoice, not multiple invoices. Supplementary invoices may also be produced.
Amended invoices must contain a statement setting out the reasons for the amendment. It should, where applicable, also be accompanied by documentary evidence of such amendment.
Customs may refuse to accept an amended invoice if they believe that the amendment is not a true reflection of the change.
You should be cautioned about Customs requesting an invoice to be amended (point e). Any such request should be based on an investigation of sorts. The outcome of such an investigation must be in writing. It may even be in the form of a Determination issued. If you are not satisfied with a decision made by Customs you should follow the dispute resolution process discussed in previous blogs.
An amended invoice must be communicated to Customs by means of passing a VOC (Voucher of Correction). This is relevant if the amendment results into any change on the Customs clearance declaration.
Another area of caution is that any VOC passed for an amended invoice must be done within one month of “receipt” of the amended invoice. While the emphasis is placed on the time of “receipt”, the date when the amended invoice was issued is important.
One should realistically have received the amended invoice soon after its issue. Taking longer than one month may result in interest being demanded from SARS, i.e. for additional duties and taxes on debit notes.