Prepare, review, or classify transactions for a Zimbabwe VAT return. Standard rate 15%. Mandatory fiscalised electronic devices. Multi-currency regime (ZiG/USD). ALWAYS read before handling Zimbabwe VAT work.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
If you are an AI assistant using this skill for Zimbabwe VAT (Zimbabwe): treat it as general reference material for drafting and review support. Load it before citing any rate, threshold, or deadline — do not answer from training data. Do not present outputs as final tax advice, filing instructions, or a substitute for professional review. Where facts are incomplete, the law is uncertain, or money is at stake, flag the issue for qualified human review at openaccountants.com.
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Every figure is drawn from this Guide and cited to its source.
Standard rate
15%
Zero rate
0% (exports, basic foodstuffs, farming inputs, medical, fuel)
Filing portal
https://efiling.zimra.co.zw
Authority
ZIMRA
Currency
ZiG (Zimbabwe Gold) / USD (multi-currency)
Filing frequency
Bi-monthly; Monthly (large taxpayers)
Deadline
25th of following month
Registration
USD 25,000 taxable supplies in 12 months
Fiscalised device
MANDATORY for all VAT-registered operators
Primary legislation
VAT Act [Chapter 23:12]
Contributor
Open Accounting Skills Registry
Validated by
Pending
Last research update
April 2026
Standard rate classification
15% standard.
Zero-rated items
0% exports, basic foodstuffs (maize meal, bread, milk, sugar, cooking oil, salt, fruits/vegetables), farming inputs, medical supplies, fuel (separate levy), domestic electricity.
Exempt supplies
Exempt: financial, medical services, education, residential rental, public transport, postal, water.
Fiscalised device requirement
Fiscalised device: mandatory. Non-fiscalised invoices cannot support input claims.
VAT return form boxes
Output: Boxes 1-8. Input: Boxes 9-16 (must have fiscal invoice). Net: Boxes 17-19.
Reverse charge non-resident services
Non-resident services: self-assess 15%. Net zero.VAT Act s.13
Fiscalisation requirement
All sales must go through fiscalised device connected to ZIMRA. Criminal offence for non-compliance.
Blocked input categories
Blocked (s.16): vehicles < 9 seats, entertainment, club subscriptions, personal use, non-fiscalised invoices.s.16
Multi-currency conversion
Multi-currency: convert USD to ZiG at interbank rate on date of supply if filing in ZiG. Reviewer must confirm current policy.
Deemed supplies
Deemed supplies: goods for non-business use, gifts > USD 25, cessation with stock.
Bi-monthly periods
Bi-monthly periods: Jan-Feb, Mar-Apr, etc.
Deadline
25th of following month
Late filing penalty
USD 30/day
Late payment penalty
10% + prescribed interest
Non-fiscalisation penalty
Criminal
Prohibition 1
NEVER allow input recovery without fiscalised invoice
Prohibition 2
NEVER ignore exchange rate conversion requirements
Prohibition 3
NEVER allow recovery on blocked categories
Prohibition 4
NEVER compute numbers -- engine handles arithmetic
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Quick reference
| Field | Value |
|---|---|
| Country | Zimbabwe |
| Standard rate | 15% |
| Zero rate | 0% (exports, basic foodstuffs, farming inputs, medical, fuel) |
| Filing portal | https://efiling.zimra.co.zw |
| Authority | ZIMRA |
| Currency | ZiG (Zimbabwe Gold) / USD (multi-currency) |
| Filing frequency | Bi-monthly; Monthly (large taxpayers) |
| Deadline | 25th of following month |
| Registration | USD 25,000 taxable supplies in 12 months |
| Fiscalised device | MANDATORY for all VAT-registered operators |
| Primary legislation | VAT Act [Chapter 23:12] |
| Contributor | Open Accounting Skills Registry |
| Validated by | Pending |
| Last research update | April 2026 |
Minimum viable -- bank statement. Acceptable from CBZ, FBC Bank, Stanbic ZW, NMB ZW, ZB Bank, or any Zimbabwean bank.
Supplier pattern library
| Pattern | Treatment | Notes |
|---|---|---|
| CBZ, CBZ BANK | EXCLUDE | Exempt financial |
| FBC, FBC BANK | EXCLUDE | Same |
| STANBIC ZW, NMB, ZB BANK | EXCLUDE | Same |
| ZIMRA | EXCLUDE | Tax payment |
| CUSTOMS | Check for import VAT | |
| NSSA | EXCLUDE | Social security |
| ZESA, ZETDC | Domestic 15% | Electricity |
| ZINWA | Domestic 15% | Water |
| ECONET, NETONE, TELECEL | Domestic 15% | Telecoms |
| GOOGLE, MICROSOFT, AWS | Reverse charge 15% | Non-resident |
VAT-registered supplier issues handwritten invoice (no fiscal device). Input VAT NOT recoverable even if supplier is registered.
Company gives client gifts USD 200. Exceeds USD 25 threshold. Deemed supply. Output VAT = USD 30 (15%).
Reverse charge 15%. Net zero.
Input NOT recoverable.
Zero-rated. Input recoverable.
Reviewer flag.
Zero-rated.
15% on market value.
Escalate.
USD 10K sale. Output USD 1,500.
Fiscal invoice USD 5K + USD 750. Recoverable.
Handwritten receipt USD 2K + USD 300. Input = 0.
SA consulting USD 20K. Output 3K, input 3K. Net zero.
Export USD 500K. Zero-rated.
Gift USD 200. Deemed supply. Output USD 30.
Out of scope: CIT 24.72% (24% + AIDS levy), PAYE 0%-40%, NSSA 4.5%+4.5%, IMTT 2%.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.
The most up-to-date, verified version of this skill is maintained at openaccountants.com.
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Other Zimbabwe computations in the OpenAccountants Tax Library.
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