With effect from 01 March 2026, South African Revenue Service (SARS) has implemented new regulations regarding Section 18A receipts.

These changes are as follows: 

• Expanded Donor Information:
  Mandatory information for all donors:
  • Nature (individual, company, trust),
  • ID/registration number,
  • Email addresses, and
  • SARS tax reference number.
• Stricter In-Kind Donation Records:
  Mandatory detailed descriptions of donated property and market values for all donations in kind.

• Unique Receipt Numbering:
  All Section 18A receipts issued must now have a unique identifying serial/receipt number.

These updates aim to enhance compliance and reduce risk for the PBO for the issue of invalid receipts.

SARS will also now match donations claimed by donors on their respective tax returns.

Please contact us should you have any further queries on the new SARS requirements for Section 18A receipts.

Juanita Roman | Director PG DIP (Tax)

Fatima Bapukee | Chartered Accountant (SA) PG DIP (Tax)

Please contact us should you require any assistance or advice.
We are here to help you!