Zambia
ZMZambia requires taxable suppliers to issue tax invoices through the Zambia Revenue Authority's Smart Invoice electronic invoicing system, which transmits invoice and stock data to ZRA in real time and replaced electronic fiscal devices from 1 January 2024.
Guide reviewed .
Invoicing and electronic documents
Smart Invoice
ZRA's software-based electronic invoicing system. Each invoice is transmitted to ZRA in real time and carries a fiscal signature and a QR code for verification. It covers VAT and also turnover tax, income tax, rental income tax, insurance premium levy, tourism levy and excise on coal and electricity. It is a national reporting system, not a Peppol network.
ZRA-issued desktop, mobile and online invoicing applications, or certified invoicing systems integrated through the Virtual Sales Data Controller (VSDC) API · Official source: ZRA · Smart Invoice frequently asked questions
Virtual Sales Data Controller (VSDC)
The bridge between a taxpayer's certified accounting or ERP system and Smart Invoice. Taxpayers with accounting packages or ERP systems integrate through it, in-house or through an approved software vendor.
ZRA VSDC API specification · Official source: ZRA · Smart Invoice solutions and eligibility
Peppol
No Zambian Peppol Authority is listed; OpenPeppol acts as the authority where there is no national one. No link between Smart Invoice and Peppol was found in ZRA's guidance.
Peppol BIS Billing · Official source: OpenPeppol · Peppol Authorities
In Zambia the invoice obligation is tied to the issuing system. A valid tax invoice comes out of Smart Invoice, either from one of ZRA's own applications or from a certified accounting or ERP system connected through the VSDC. Integrators should start from ZRA's Smart Invoice integration page, which links the API specification, developer checklist and sandbox.
Sending an invoice over Peppol does not meet the Zambian rule by itself. The supplier's system still has to record the sale in Smart Invoice and print or send the fiscal signature and QR code. For business and government customers, the invoice must also show their name, address and TPIN. See the practice note.
Legal guide
B2B · B2G · B2C invoices
MandatoryUnder the Value Added Tax (Electronic Invoicing System) Regulations, Statutory Instrument No. 58 of 2023, a taxable supplier must issue a tax invoice through the electronic invoicing system for every sale, whether or not the customer is present. For business and State-institution customers, the invoice must show the customer's name, address and taxpayer identification number. Customers must report suppliers that issue no invoice or an inaccurate one.
Official source: ZRA · Practice Note No. 2/2024, the VAT electronic invoicing systemInput tax
Condition for deductionInput tax may be claimed on an invoice from the approved invoicing system, or a manual invoice issued during a system disruption that is uploaded afterwards. Other approved documents remain listed in section 18(3) of the VAT Act as amended by Act No. 27 of 2023.
Official source: ZRA · Practice Note No. 2/2024, the VAT electronic invoicing systemOutages and offline use
MandatoryWhen the system is disrupted, suppliers use manual or approved alternative invoices, notify the Commissioner-General after 24 hours of continuous disruption, and upload offline transactions within 72 hours. ZRA's FAQs state that offline invoices must be uploaded within 3 days.
Official source: ZRA · Practice Note No. 2/2024, the VAT electronic invoicing systemEligibility and cost
All registered taxpayers, no thresholdThere is no turnover threshold. Businesses registered for VAT, turnover tax, insurance premium levy, tourism levy, excise on coal and electricity, rental tax or income tax can register. ZRA's own applications are free; integration costs for accounting packages fall on the taxpayer.
Official source: ZRA · Smart Invoice frequently asked questions
Timeline
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Electronic invoicing system replaces fiscal devices
The Value Added Tax (Amendment) Act No. 27 of 2023 and Statutory Instrument No. 58 of 2023 came into operation, requiring an electronic invoicing system and revoking the 2020 Electronic Fiscal Devices Regulations.
Official source: ZRA · Practice Note No. 2/2024, the VAT electronic invoicing system -
Registration deadline for VAT taxpayers
ZRA required all VAT taxpayers to register for and use Smart Invoice, with any accounting-system integration operational, by this date.
Official source: ZRA · Smart Invoice deadline notice -
Standard penalties apply
The grace period ended and standard penalties for not using Smart Invoice applied.
Official source: ZRA · Smart Invoice deadline notice
Peppol in Zambia
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.