A Manual Invoice is a fundamental business document used across various sectors in South Africa to request payment for goods or services provided. This document type must comply with South African tax legislation, particularly the Value Added Tax Act 89 of 1991, and includes all mandatory elements required by local law. The Manual Invoice serves multiple purposes: it acts as a formal payment request, provides detailed transaction records, serves as a tax document, and helps maintain accurate business records. It should include comprehensive information about both parties involved in the transaction, detailed item descriptions, VAT calculations where applicable, and clear payment terms. This document is particularly important in contexts where electronic invoicing systems are not used or when manual documentation is specifically required.

1. Company Information Header: Business name, registration number, VAT number, address and contact details of the issuing company

2. Invoice Details: Invoice number, date, reference numbers, and any purchase order numbers

3. Client Information: Client's name, address, VAT number (if applicable), and contact details

4. Item Description: Detailed listing of goods/services provided, including quantities and unit prices

5. Calculation Section: Subtotal, VAT calculation, and total amount due

6. Payment Information: Bank details, payment terms, and due date

7. Legal Notices: Standard invoice terms and conditions, including late payment penalties if applicable