지역별 세율 Zimbabwe

지역 선택

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Zimbabwe applies a Value Added Tax (VAT) administered by the Zimbabwe Revenue Authority (ZIMRA). Under major fiscal restructuring introduced via the 2026 Finance Act, the general VAT rate has been increased from 15% to 15.5%.

For the cross-border digital economy, non-resident suppliers of software, streaming, cloud computing, and automated electronic services must register for local VAT once their annual revenue from services consumed in Zimbabwe exceeds USD 25,000. To ensure robust enforcement, ZIMRA implemented a dual-track Digital Services Withholding Tax (DSWT) mechanism managed directly by local financial intermediaries and payment platforms.

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Zimbabwe

Zimbabwe applies a Value Added Tax (VAT). General VAT rate is 15%. Non-resident suppliers of digital services with annual turnover from services consumed in Zimbabwe exceeding USD 25,000 must register for VAT and comply with fiscalisation requirements. 

공식 정부 링크: Zimbabwe Revenue Authority (ZIMRA)

15.00%

전자 제품 및 서비스 부가가치세/판매세율

Tax applicable for

B2B and B2C

B2B 판매에 대한 역 과세 메커니즘

예

세무 ID 확인 필요

예

언제 등록해야 하나요?

After reaching ZWD 1 million in annual sales

온라인 등록 가능

예 

현지 대리인 필요

필수

등록 절차

Register with ZIMRA; for non-resident digital services, comply with fiscalisation requirements; intermediaries withhold 15.5% (or 3/23 tax fraction) effective 1 January 2026

과세 대상 디지털 및 전자 서비스 목록

Digital services

등록 기준

ZWD 1 million

신고 간격

매월

신고 마감일

25th day of the month following the reporting period

전자세금계산서 요구사항

예

기록 보관

6 years 

How-To Guides: Zimbabwe SaaS VAT

1단계 기준점

Effective January 1, 2020, Zimbabwe requires non-resident vendors of digital services to customers (B2C and B2B) in Zimbabwe to register for and collect VAT if their sales exceed ZWD 1 million.

2단계 사업자 등록

Foreign entities must register with the Zimbabwe Revenue Authority (ZIMRA). A local fiscal representative is typically required for non-residents.

단계: 3 TIN/VAT 번호

Upon registration, you will be issued a Business Partner (BP) Number (TIN) which is used for all tax purposes.

1단계 표준 세율

The standard rate in Zimbabwe is 15%.

2단계 세율 계산식

세금 금액을 계산하려면 다음 공식을 사용하세요:

 

세금 금액 = 순가격 x 15%

 

 

단계: 3 역외 과세 (B2B)

Zimbabwe historically applied VAT on Imported Services (reverse charge). However, for digital services, non-resident suppliers exceeding the registration threshold must register and charge VAT directly on both B2C and B2B supplies.

 

Reverse charge applies only in limited cases where the supplier is not VAT-registered in Zimbabwe or where the service falls outside digital services rules.

 

Under Public Notice 05 of 2026, intermediaries must withhold VAT on payments to foreign suppliers, with different rates depending on whether the supplier is VAT-registered.

1단계 B2C 판매

You must charge 15.5% VAT on sales to Zimbabwean private consumers once registered.

2단계 B2B 판매

Do not charge VAT if the buyer is a registered business. The buyer is responsible for the “VAT on Imported Services.” You should validate the buyer’s Tax Identification Number.

단계: 3 송장 요구 사항

Tax invoices must contain:

 

• The words “Tax Invoice” in a prominent place
• Name, address, and VAT number of the supplier
• Name and address of the recipient
• Individual serialized number and date
• Description of goods/services
• Value of the supply, VAT amount, and total amount
• Currency used

1단계 신고 주기

Standard filing is Monthly (Category C) for most large taxpayers, or Bi-monthly (Category A/B) for smaller entities.

2단계 신고 마감일

VAT returns must be filed and payment made by the 25th of the month following the end of the tax period.

단계: 3 제출

File online via the ZIMRA e-Services portal. Payments must be remitted in the currency of the transaction (e.g., if you sell in USD, you pay VAT in USD).

단계: 4 기록 유지

Records must be kept for a minimum of 6 years in English.

PayPro Global 솔루션: 간소화된 등록 및 재정 대리

Navigating Zimbabwe’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

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FAQ

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