What receipts to keep for tax in South Africa

The most useful tax folder is not the biggest one. It is the one that can prove the amounts on your return quickly when SARS asks. For South African taxpayers, that means keeping certificates, invoices, receipts, logbooks, and calculations in a way that matches the deductions and income you declared.

SARS says supporting documents are required to complete an income tax return, but you generally do not submit them unless SARS requests them. You keep them safely in case they are needed later.

How long must you keep receipts?

For a person who has submitted a return, SARS record-keeping guidance says records must generally be kept for five years from the date the return was submitted. If a return was required but not submitted, the retention position can continue indefinitely until the return is submitted. If records are under audit or investigation, keep them until the audit or investigation is concluded.

Practically, that means you should not delete the receipt just because the refund has been paid or the assessment is complete. SARS can still ask for the relevant material during the retention period.

Core documents most taxpayers should keep

Your exact list depends on your income and deductions, but these documents are common for individual taxpayers:

• IRP5 or IT3(a) employees tax certificates from employers.
• Certificates for local interest, foreign interest, and foreign dividends.
• Medical aid tax certificates for the tax year.
• Proof of qualifying medical expenses you paid and were not reimbursed for.
• Retirement annuity contribution certificates.
• Travel logbook records if you received a travel allowance or employer vehicle fringe benefit and want to claim business travel.
• Capital gains tax records for local or foreign asset disposals.
• Documents and receipts for commission-related expenditure.
• Rental income and expense records if you let property or other assets.
• Financial statements for trading, farming, or business activities where applicable.
• Any other documents supporting income declared or deductions claimed.

Receipts for deductions

Keep the receipt and the reason it belongs in your tax return. A receipt on its own may show that money was spent, but it may not prove that the expense is deductible. Your record should connect the amount to the tax claim.

Medical expenses

Keep the medical scheme tax certificate and proof of qualifying out-of-pocket medical expenses not recovered from the scheme. If disability expenses are claimed, keep the required disability confirmation documents as well.

Home office expenses

Keep proof that the room qualifies, not only the bills. Useful records include the employer letter, floor-area calculation, electricity or rates invoices, rental records, repair invoices, furniture or equipment receipts, and your final calculation. Read the related home office deduction guide before relying on this category.

Travel allowance and logbook

If you claim business travel, keep a complete logbook. SARS specifically lists a logbook as required where a travel allowance or employer-provided vehicle fringe benefit is involved and business travel deductions are claimed.

Commission-related expenses

If you earn mainly commission and claim related expenses, keep the receipts, calculations, and descriptions behind the total. SARS guidance for ITR12 says calculations, receipts, and supporting documentation for commission expenditure must be retained and made available on request.

How to store receipts so they survive tax season

SARS says records must be kept in their original form, in an orderly fashion, in a safe place, and open for inspection, audit, or investigation. Electronic records can be kept as prescribed by SARS, but the practical point is simple: the records must be readable, complete, and retrievable.

A useful folder structure is:

• Tax year, for example "2026 tax year".
• Category, such as IRP5, Medical Aid, Retirement Annuity, Home Office, Travel Logbook, Donations, or Other.
• Plain file names, such as "medical-aid-certificate-2026.pdf" or "home-office-electricity-march-2026.pdf".

Avoid relying on WhatsApp images, email attachments, or scattered downloads as your tax archive. Move the final copy into one folder and make sure the document opens before filing season pressure starts.

Prepare files for SARS eFiling

When SARS requests supporting documents, the file itself must meet the upload rules. SARS says eFiling supporting documents may include formats such as PDF, DOC, DOCX, XLS, XLSX, JPG, and GIF. The maximum allowable size is 5MB per document, and eFiling allows up to 20 files. SARS also advises scanning at 300 DPI or lower and in black and white rather than colour.

Upload failures may happen when a file name contains special characters, documents have duplicate names, a PDF is password protected or encrypted, a spreadsheet has multiple sheets, a document is blank, or SARS cannot convert the file. Bank statements and fund documents can be encrypted even when they appear to open without asking for a password. In those cases, SARS advises printing, rescanning, and uploading the new file.

TaxScanZA turns receipts into SARS-ready files.

Scan receipts and certificates, organise them by tax category, and export PDFs checked for SARS size and resolution requirements.

Receipt checklist before you file

1. Match every deduction on your return to a document or calculation.
2. Check that each scanned document is readable from edge to edge.
3. Save documents in the correct tax-year folder.
4. Use plain file names without special characters.
5. Keep files under 5MB and at 300 DPI or lower for SARS upload.
6. Check whether bank or fund PDFs are encrypted before uploading.
7. Keep the documents for five years from the submission date, or longer if SARS requires it.