Zimbabwe Revenue Authority

5/18/2020 Zimbabwe Revenue Authority
Integrity Transparency
Fairness Commitment
Enter search term
Innovativeness
Home
About us
Customs
Domestic Taxes
News
Downloads
Public Notices
Tenders
FAQ
Contact us
VAT Registration
CATEGORY: VAT REGISTRATION
Only operators properly registered for Value Added Tax (VAT) purposes may charge VAT
on the supply of goods and services.
Compulsory registration
A trader is liable to register for VAT if the value of taxable supplies exceeds or is
expected to exceed $1,000,000.00 within a period of 12 months. In cases where the
operator has reached/exceeded a turnover of $1,000,000.00 but failed to register, the
Of ine
https://www.zimra.co.zw/domestic-taxes/vat/vat-registration 1/5
Commissioner General of the Zimbabwe Revenue Authority (ZIMRA) may compulsorily

register the operator. The operator would be required to pay the VAT due, interest and
penalties on the computed debt. Failure to register for VAT constitutes an o ence in
terms of the VAT Act (Chapter 23:12).
With e ect from 1 January 2020 the following registration amounts and conditions
apply to the various categories of VAT:
Registration Threshold
Compulsory Registration $1,000,000.00
Subject to minimum turnover set by the

Voluntary Registration
Commissioner, conditions in the VAT Act
Category C $ 4,000,000.00
Category D $ 2,000,000.00
Prescribed amount when supplier not

$100.00
required to provide a tax invoice
Prescribed amount where no refund is

$600.00
processed
Civil penalty for failure to register $300.00
Who may be excluded from registration?
The following will not be obliged to register for VAT:
traders who will be solely dealing in exempt supplies;

any person conducting private or recreational pursuit or hobby;
any service provided by an employee to his employer or small traders whose
taxable turnover is below $1,000,000.00 per annum
How to register for VAT
The following information should be submitted online using ZIMRA eservices portal;
Form REV 1 which is fully completed form (can be downloaded from the ZIMRA website
(www.zimra.co.zw)
In the case of a company:
Certi ed copy of Certi cate of Incorporation

Certi ed copy of Memorandum and Articles of Association (1st three pages plus
the last page)
Stamped Current Bank Account
CR 6 and CR 14
Certi ed copies of identity documents for at least two directors
Letter appointing Public O cer and con rmation that the person has got signing
powers to the bank accounts
Proof of residence of directors and public o cer in the form of utility bills or
supported with an a davit if the proof is not in the director’s name.
For Individuals:
· Stamped current bank statement;

· Certi ed Copy of ID;
· Copy of proof of residence in the form of utility bills, supported with a davit if
not in the trader’s name.
Upon registration, every registered operator will be issued with a certi cate of
registration and such certi cate shall be displayed prominently. This will allow for easy
identi cation of traders registered for VAT.
Please Note the REV 1 form can be downloaded from the ZIMRA website
(www.zimra.co.zw)
What are the responsibilities of a registered person?
A registered person is obliged to comply with the following requirements of the VAT
Act:
keep accounting records for at least six years after the tax period to which they
relate
complete and submit VAT returns as per requirement
calculate and remit the VAT due to the Commissioner General of ZIMRA on or
before the due date
issue tax/ scal invoices, debit notes or credit notes
account for VAT if one sells or retains stock or assets.
advise the Commissioner General of any changes in business details or when one
ceases trade.
Cancellation of registration
Deregistration can be done at the Commissioner’s discretion, on voluntary application,

or on cessation of trade and notice being given within 21 days of the date of such
cessation of trade. In this case, a VAT 5 form should be completed and submitted to
the Commissioner General of ZIMRA. If he/she is satis ed that all obligations have
been met in full, he/she shall accordingly deregister the operator.
About us
Home
About us
Customs
Domestic Taxes
News
Downloads
Public Notices
Tenders
FAQ
Contact us
Related sites
Ministry of Finance & Economic Development
Department of Immigration Zimbabwe
Central Vehicle Registry
Ministry of Agriculture
Ministry of Small to Medium Enterprises
Ministry of Industry & Commerce
Registrar of Companies
Reserve Bank of Zimbabwe
Diaspora Zimbabwe
Follow us

Zimbabwe Revenue Authority

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Zimbabwe Revenue Authority

Uploaded by

Copyright:

Available Formats

5/18/2020 Zimbabwe Revenue Authority

Commissioner General of the Zimbabwe Revenue Authority (ZIMRA) may compulsorily

Compulsory Registration $1,000,000.00

Subject to minimum turnover set by the

Prescribed amount when supplier not

Prescribed amount where no refund is

Civil penalty for failure to register $300.00

Who may be excluded from registration?

The following will not be obliged to register for VAT:

traders who will be solely dealing in exempt supplies;

How to register for VAT

In the case of a company:

Certi ed copy of Certi cate of Incorporation

· Stamped current bank statement;

What are the responsibilities of a registered person?

Deregistration can be done at the Commissioner’s discretion, on voluntary application,

Department of Immigration Zimbabwe

Central Vehicle Registry

Ministry of Small to Medium Enterprises

Ministry of Industry & Commerce

Reserve Bank of Zimbabwe

You might also like