Alíquota de imposto por região Zimbabwe

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As informações fornecidas nesta página destinam-se apenas a fins informativos gerais. Elas não devem ser interpretadas como aconselhamento tributário, nem se destinam a isso. Para obter aconselhamento sobre suas responsabilidades tributárias específicas, consulte um especialista em impostos experiente. A PayPro Global não assume qualquer responsabilidade por qualquer ação tomada ou não tomada com base nas informações aqui apresentadas.

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. 

Link oficial do governo: Zimbabwe Revenue Authority (ZIMRA)

15.00%

Alíquota de IVA/imposto sobre vendas de produtos e serviços eletrônicos

Tax applicable for

B2B and B2C

Mecanismo de cobrança reversa para vendas B2B

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Validação de ID fiscal necessária

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Quando você tem que se registrar

After reaching ZWD 1 million in annual sales

Registro online possível

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Representante local necessário

Obrigatório

Procedimento de registro

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

Lista de serviços digitais e eletrônicos sujeitos a imposto

Digital services

Limite de registro

ZWD 1 million

Intervalo de arquivamento

Mensal

Prazo de entrega

25th day of the month following the reporting period

Requisitos de faturamento eletrônico

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Manutenção de registros

6 years 

How-To Guides: Zimbabwe SaaS VAT

Passo: 1 Limite

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.

Passo: 2 Registro de Empresas

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

Passo: 3 Número TIN/IVA

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

Passo: 1 Taxa Padrão

The standard rate in Zimbabwe is 15%.

Passo: 2 Fórmula da Taxa

Para calcular seus valores de imposto, use a seguinte fórmula:

 

Valor do Imposto = Preço Líquido x 15%

 

 

Passo: 3 Inversão do Sujeito Passivo (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.

Passo: 1 Vender B2C

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

Passo: 2 Vender B2B

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.

Passo: 3 Requisitos da Fatura

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

Passo: 1 Intervalo de Declaração

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

Passo: 2 Prazo de Declaração

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

Passo: 3 Submissão

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).

Passo: 4 Manutenção de registros

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

PayPro Global Solução: Registro Simplificado e Representação Fiscal

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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