VAT at 15.5%, and claiming input tax with fiscal evidence
The standard VAT rate is 15.5% from 1 January 2026. Getting the rate right on your own invoices is half of it; the other half is only claiming input VAT you can prove, because ZIMRA expects evidence behind every claim.
Your own sales
- Standard-rated supplies carry 15.5%. Check every tax template, price list and till uses it, including prices that already include VAT.
- Zero-rated supplies, such as exports, carry 0% but still go on the return.
- Exempt supplies carry no VAT and are reported separately.
- Each product should carry its own treatment, so the invoice is right whoever raises it.
Input VAT: evidence first
Since fiscalisation, a supplier's tax invoice carries a fiscal QR code or verification code. Record it with the supplier invoice. A claim without valid evidence is at risk at audit, so leave it out of the return until the evidence is in, and chase the supplier.
A system can check that the code is well formed, agrees with the QR link and matches the invoice date. Only ZIMRA's portal can confirm a receipt is genuine.
Imports
VAT paid at customs is claimed from the Bill of Entry, not a supplier's invoice. It shouldn't be added to the cost of the stock.
Filing
- Work the return from the period's submitted invoices, per currency.
- Freeze it once submitted, so a period can't be filed twice.
- Enter the figures on TaRMS and record the reference against the return.
This guide explains general practice. It isn’t tax or legal advice: confirm rates and choices with your accountant or payroll adviser.