Digital reporting requirements

Clearance

Obligatory

B2B, B2C, B2G

Authority

Zambia Revenue Authority (ZRA)

Platform

Smart Invoice software solution, with deployment options including: Mobile application, Online web portal, Desktop application Integrated via the Virtual Sales Data Controller (VSCD) module for communication with ZRA systems.

Format

JSON

Storage time

5 years

Reporting and processes

In Zambia, devices known as Electronic Fiscal Devices (EFD) are used to record all commercial transactions. These are physical devices that send invoice and receipt information in real-time to the tax authority. From July 1, 2024, it has been mandatory to use the Smart Invoice electronic billing system, a software-based solution implemented by the ZRA. Smart Invoice is an electronic billing system designed to manage all invoices and inventory data, which is transmitted to the ZRA by taxpayers.
The implementation of EFDs only covered Value Added Tax (VAT) and Insurance Premium Levy (IPL), but Smart Invoice will cover more types of taxes or levies such as VAT, Sales Tax, Rental Income, IPL, Tourist Tax, and the Local Electricity Consumption Tax. Smart Invoice will also feature an inventory management component.
Taxpayers must register with Smart Invoice and obtain validation from the ZRA. They must also download the Virtual Sales Data Controller (VSCD) communication module to send or receive transaction data to and from the Smart Invoice server. It acts as a connecting system that links the ZRA’s smart billing systems with the ERP systems of businesses.
Electronic documents must be sent to the VSCD linked to the ZRA, which then sends the data in real-time. The ZRA will validate the electronic documents using a unique identifier code (Mark ID) and a QR code.

Upcoming legislative changes

For the time being, no legislative changes are foreseen.

Links of Interest and documents

https://www.zra.org.zm/smart-invoice-learn-more/

https://www.zra.org.zm/wp-content/uploads/2023/11/Electronic-Invoicing-FAQs.pdf

Documents

Invoices, with potential inclusion of credit and debit notes (depending on business processes).

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