Nothing to do with refractories, but when I started my own business I didn’t know this stuff and

suffered.

1) Enquiry: customer asks for a product to do XYZ and you work out what he needs.

2) You send him a quote by email and a data sheet.

3) If he wants to buy it he specifies the quantity and asks for a proforma invoice. It must have

your VAT registration number on in.

4) He pays and you make the material and delivery it with a proper delivery note and duplicate

in which one of his staff signs to say it has been received, and keeps the top coy.

5) You then send a tax invoice by email.

6) At the end of the month or more often the 25 th you send a statement listing all his purchases

for the month and he pays, normally 30 days later (account clients)

7) You add up all the VAT you have paid and subtract it from all the VAT you have received and

pay the difference to SARS