Commercial Economics & Institutional Governance
“Commerce thrives when value stays in the hands of the people who create it.” (Base B Corporate Constitution v1.2 & Vol 21 §3). Braai provides a transparent, anti-rent-seeking commercial engine combining Dual Merchant Paths, 2.50% at-cost card POS acquiring, the AS-013 double-entry Accounting OS, and self-sovereign institutional governance for schools, stokvels, and enterprises.
The 5 Pillars of Commercial Sovereignty
Every commercial interaction on Braai is architected to eliminate extractive intermediaries, protect merchant margins, and unlock equipment utility:
1. Dual Merchant Path Architecture
Choose between Path A (Community Seller: 3.5% take rate, statutory agency model, warranty absorption) and Path B (Registered Business: 4.50%–5.00% take rate, corporate tax autonomy, itemized VAT-201 invoicing).
2. 2.50% At-Cost Card POS Acquiring
Accept external payment cards and contactless mobile taps at our flat 2.50% pass-through rate. Zero monthly hardware machine rental fees, zero daily settlement surcharges, and 0.0% on Sovereign Embers.
3. AS-013 Accounting OS
Native double-entry ledger built on an 11-Account Chart of Accounts (COA 1010–4010). Instantly generate real-time balance sheets, trial balances, and automated annual IT3(b) tax packs.
4. Institutional Governance & Stokvels
Enterprise tools for schools, sports clubs, and stokvels. Manage multi-sig contribution pools with quorum voting, guardian-approved tuition fee collections, and complete POPIA audit logs.
5. RWA Tokenization & Equipment Leasing
Tokenize idle catering trailers, commercial smokers, and venue spaces into hourly booking slot tokens, or lease commercial machinery with automated escrow holds and 0.0% internal fees.
Dual Merchant Path Breakdown
Whether you are a home-baker selling at Saturday markets or an established retail chain managing multiple terminals, Braai provides the exact statutory and economic structure tailored to your enterprise:
Artisans, Spazas & Micro-Traders
Designed for informal community sellers, pop-up markets, and side-hustles without corporate overhead.
- ✅ 3.5% Take Rate: You retain 96.50% of your gross sales with 0ms internal ledger settlement.
- ✅ Statutory Agency Model: Braai operates as commercial agent under VAT Act 89 of 1991 Section 54(1).
- ✅ Warranty Absorption: Braai (Pty) Ltd absorbs statutory supplier warranty liabilities under CPA 68 of 2008 ss 54–56.
- ✅ Automated IT3(b): Annual SARS tax transaction summaries generated automatically.
MAX NET EARNINGS: 96.50% RETENTION
Companies, Retailers & Hospitality
Engineered for incorporated legal entities, franchised restaurants, and multi-location businesses.
- ✅ 4.50% – 5.00% Take Rate: Tiered based on monthly volume with dedicated account management.
- ✅ Corporate Tax Autonomy: Full compliance with VAT-201 itemized returns and custom fiscal rules.
- ✅ ERP & API Sync: Real-time bi-directional catalog, inventory, and ledger webhooks.
- ✅ Multi-Terminal POS: Unlimited smartphone POS registers across retail staff without device fees.
ENTERPRISE AUTONOMY: 95.00% – 95.50% RETENTION
Statutory Compliance & Chart of Accounts Architecture
Every commercial movement is recorded transparently across the double-entry accounting ledger:
VAT Act Section 54(1)
Statutory commercial agency framework allowing informal traders to operate legally without forced VAT friction.
11-Account COA
Double-entry segregation across Operating, Escrow, Tax, Clearing, and Merchant Pocket accounts (COA 1010–4010).
POPIA Section 72
Standard Contractual Clauses governing cross-border processing and protecting merchant customer data.
NCA 34/2005 Compliance
Strict zero-credit status: all checkouts settle against verified liquid balances, eliminating credit default risk.
Grow Your Enterprise with Sovereignty
Eliminate monthly POS machine rental fees, reduce processing costs, and connect directly with local community circles.
This guide is proprietary to Braai (Pty) Ltd and BuzzGrowth (Pty) Ltd.
Protected under international copyright, POPIA Act 4 of 2013, GDPR, and the Base B v1.2 Corporate Constitution.