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openaccountants/skills/zimbabwe-vat.md
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v20
1---
2name: zimbabwe-vat
3description: Use this skill whenever asked to 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.
4version: 2.0
5---
6 
7# Zimbabwe VAT Return Skill v2.0
8 
9## Section 1 -- Quick reference
10 
11| Field | Value |
12|---|---|
13| Country | Zimbabwe |
14| Standard rate | 15% |
15| Zero rate | 0% (exports, basic foodstuffs, farming inputs, medical, fuel) |
16| Filing portal | https://efiling.zimra.co.zw |
17| Authority | ZIMRA |
18| Currency | ZiG (Zimbabwe Gold) / USD (multi-currency) |
19| Filing frequency | Bi-monthly; Monthly (large taxpayers) |
20| Deadline | 25th of following month |
21| Registration | USD 25,000 taxable supplies in 12 months |
22| Fiscalised device | MANDATORY for all VAT-registered operators |
23| Primary legislation | VAT Act [Chapter 23:12] |
24| Contributor | Open Accounting Skills Registry |
25| Validated by | Pending |
26| Last research update | April 2026 |
27 
28---
29 
30## Section 2 -- Required inputs and refusal catalogue
31 
32**Minimum viable** -- bank statement. Acceptable from CBZ, FBC Bank, Stanbic ZW, NMB ZW, ZB Bank, or any Zimbabwean bank.
33 
34---
35 
36## Section 3 -- Supplier pattern library
37 
38| Pattern | Treatment | Notes |
39|---|---|---|
40| CBZ, CBZ BANK | EXCLUDE | Exempt financial |
41| FBC, FBC BANK | EXCLUDE | Same |
42| STANBIC ZW, NMB, ZB BANK | EXCLUDE | Same |
43| ZIMRA | EXCLUDE | Tax payment |
44| CUSTOMS | Check for import VAT | |
45| NSSA | EXCLUDE | Social security |
46| ZESA, ZETDC | Domestic 15% | Electricity |
47| ZINWA | Domestic 15% | Water |
48| ECONET, NETONE, TELECEL | Domestic 15% | Telecoms |
49| GOOGLE, MICROSOFT, AWS | Reverse charge 15% | Non-resident |
50 
51---
52 
53## Section 4 -- Worked examples
54 
55### Example 1 -- Non-fiscalised invoice
56 
57VAT-registered supplier issues handwritten invoice (no fiscal device). Input VAT NOT recoverable even if supplier is registered.
58 
59### Example 2 -- Deemed supply on gift
60 
61Company gives client gifts USD 200. Exceeds USD 25 threshold. Deemed supply. Output VAT = USD 30 (15%).
62 
63---
64 
65## Section 5 -- Classification rules
66 
6715% standard. 0% exports, basic foodstuffs (maize meal, bread, milk, sugar, cooking oil, salt, fruits/vegetables), farming inputs, medical supplies, fuel (separate levy), domestic electricity. Exempt: financial, medical services, education, residential rental, public transport, postal, water.
68 
69Fiscalised device: mandatory. Non-fiscalised invoices cannot support input claims.
70 
71---
72 
73## Section 6 -- VAT return form
74 
75Output: Boxes 1-8. Input: Boxes 9-16 (must have fiscal invoice). Net: Boxes 17-19.
76 
77---
78 
79## Section 7 -- Reverse charge and fiscalisation
80 
81Non-resident services: self-assess 15%. Net zero. VAT Act s.13.
82 
83All sales must go through fiscalised device connected to ZIMRA. Criminal offence for non-compliance.
84 
85---
86 
87## Section 8 -- Deductibility and blocked input
88 
89Blocked (s.16): vehicles < 9 seats, entertainment, club subscriptions, personal use, non-fiscalised invoices.
90 
91Multi-currency: convert USD to ZiG at interbank rate on date of supply if filing in ZiG. Reviewer must confirm current policy.
92 
93Deemed supplies: goods for non-business use, gifts > USD 25, cessation with stock.
94 
95---
96 
97## Section 9 -- Filing, deadlines, and penalties
98 
99Bi-monthly periods: Jan-Feb, Mar-Apr, etc. Deadline: 25th of following month. Late filing: USD 30/day. Late payment: 10% + prescribed interest. Non-fiscalisation: criminal.
100 
101---
102 
103## Section 10 -- Edge cases, test suite, and escalation
104 
105**EC1 -- SaaS.** Reverse charge 15%. Net zero.
106**EC2 -- Non-fiscalised invoice.** Input NOT recoverable.
107**EC3 -- Tobacco export.** Zero-rated. Input recoverable.
108**EC4 -- Motor vehicle blocked.**
109**EC5 -- USD/ZiG conversion.** Reviewer flag.
110**EC6 -- Farming inputs.** Zero-rated.
111**EC7 -- Deemed supply cessation.** 15% on market value.
112**EC8 -- Mining refund.** Escalate.
113 
114**Test 1** -- USD 10K sale. Output USD 1,500.
115**Test 2** -- Fiscal invoice USD 5K + USD 750. Recoverable.
116**Test 3** -- Handwritten receipt USD 2K + USD 300. Input = 0.
117**Test 4** -- SA consulting USD 20K. Output 3K, input 3K. Net zero.
118**Test 5** -- Export USD 500K. Zero-rated.
119**Test 6** -- Gift USD 200. Deemed supply. Output USD 30.
120 
121Out of scope: CIT 24.72% (24% + AIDS levy), PAYE 0%-40%, NSSA 4.5%+4.5%, IMTT 2%.
122 
123### Prohibitions
124 
125- NEVER allow input recovery without fiscalised invoice
126- NEVER ignore exchange rate conversion requirements
127- NEVER allow recovery on blocked categories
128- NEVER compute numbers -- engine handles arithmetic
129 
130---
131 
132## Disclaimer
133 
134This 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.
135 
136The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com).
137 

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Use this skill whenever asked to 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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