In a statement issued yesterday, the Zambia Revenue Authority (ZRA) directed that it is mandatory for all filling stations to issue Smart Invoices for every transaction. This requirement is now mandatory to ensure compliance with taxation regulations and improve record-keeping practices across the sector.
Business-to-Business (B2B) transactions.
For Business-to-Consumer or individual (B2C) transactions, Smart Invoices are to be issued only upon request by the consumer. All remaining B2C sales that are not invoiced must be consolidated into a single summary invoice, which should be generated at the end of each business day or shift, as applicable.
Filling stations are advised to ensure strict adherence to this directive to remain compliant with Smart Invoicing requirements.
The Authority (ZRA) has also embarked on a vigorous nationwide campaign to onboard all filling stations onto the Smart Invoicing platform. This initiative is aimed at
ensuring that no business encounter disruptions in operations or delays in claiming Input
VAT, particularly for entities that depend on fuel purchases.
As at the latest update, a total of 494 filling stations have been successfully onboarded. A total 435 through the Desktop solution and 59 via invoicing system integration with Smart Invoice. Notably, Lusaka leads with 281 filling stations onboarded, followed by Kitwe (30), Ndola (30), and Chibombo (23).
This targeted exercise underscores ZRA’s commitment to full coverage and seamless compliance for fuel retailers across the country.
The Zambia Revenue Authority (ZRA) is continuously working to explore improved and more efficient ways of doing business without compromising business efficiency for taxpayers.
