Zambia - VAT Submission Guide | Vat Submission Guides | Tolley's EU and Global VAT

Home / Tolley's EU and Global VAT / VAT submission guides / Zambia - VAT submission guide

Zambia - VAT submission guide

Contributed by Simon Njelemba, PKF Zambia Chartered Accountants

How are VAT returns submitted to the tax authorities?	The VAT submission process in Zambia is fully electronic. VAT returns with more than ten transactions are filed online via the Zambia Revenue Authority's TaxOnline Portal: https://portal.zra.org.zm/login

Can a business submit paper VAT returns?	Yes, a VAT return with fewer than ten transactions for each prescribed accounting period may be filed manually.

Can an agent submit a VAT return on behalf of the business?	Yes, tax agents can be authorised via the TaxOnline Portal to submit VAT returns on behalf of their clients.

How many boxes/data fields are there on the VAT return?	There are 4 Sections and 16 Schedules on a full VAT return in Zambia.

What does each VAT return box/data field mean?	The Sections in the VAT return are as follows: Section A – Sales. Section B – Purchases. Section C – Calculation of input tax allowed. Section D – Calculation of tax due. �� The Schedules in the Zambia VAT return