openaccountants Zimbabwe VAT Return Skill v2.0
General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Section 1 -- 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 |
Section 2 -- Required inputs and refusal catalogue
Minimum viable -- bank statement. Acceptable from CBZ, FBC Bank, Stanbic ZW, NMB ZW, ZB Bank, or any Zimbabwean bank.
Section 3 -- 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 |
Section 4 -- Worked examples
Example 1 -- Non-fiscalised invoice
VAT-registered supplier issues handwritten invoice (no fiscal device). Input VAT NOT recoverable even if supplier is registered.
Example 2 -- Deemed supply on gift
Company gives client gifts USD 200. Exceeds USD 25 threshold. Deemed supply. Output VAT = USD 30 (15%).
Section 5 -- Classification rules
15% 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.
Fiscalised device: mandatory. Non-fiscalised invoices cannot support input claims.
Section 6 -- VAT return form
Output: Boxes 1-8. Input: Boxes 9-16 (must have fiscal invoice). Net: Boxes 17-19.
Section 7 -- Reverse charge and fiscalisation
Non-resident services: self-assess 15%. Net zero. VAT Act s.13.
All sales must go through fiscalised device connected to ZIMRA. Criminal offence for non-compliance.
Section 8 -- Deductibility and blocked input
Blocked (s.16): vehicles < 9 seats, entertainment, club subscriptions, personal use, non-fiscalised invoices.
Multi-currency: convert USD to ZiG at interbank rate on date of supply if filing in ZiG. Reviewer must confirm current policy.
Deemed supplies: goods for non-business use, gifts > USD 25, cessation with stock.
Section 9 -- Filing, deadlines, and penalties
Bi-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.
Section 10 -- Edge cases, test suite, and escalation
EC1 -- SaaS. Reverse charge 15%. Net zero. EC2 -- Non-fiscalised invoice. Input NOT recoverable. EC3 -- Tobacco export. Zero-rated. Input recoverable. EC4 -- Motor vehicle blocked. EC5 -- USD/ZiG conversion. Reviewer flag. EC6 -- Farming inputs. Zero-rated. EC7 -- Deemed supply cessation. 15% on market value. EC8 -- Mining refund. Escalate.
Test 1 -- USD 10K sale. Output USD 1,500. Test 2 -- Fiscal invoice USD 5K + USD 750. Recoverable. Test 3 -- Handwritten receipt USD 2K + USD 300. Input = 0. Test 4 -- SA consulting USD 20K. Output 3K, input 3K. Net zero. Test 5 -- Export USD 500K. Zero-rated. Test 6 -- 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%.
Prohibitions
- NEVER allow input recovery without fiscalised invoice
- NEVER ignore exchange rate conversion requirements
- NEVER allow recovery on blocked categories
- NEVER compute numbers -- engine handles arithmetic
Disclaimer
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.
Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).