Domestic supplies (Zambia)
All businesses are first required to register with the Zambia Revenue Authority for a taxpayer identification number (TPIN). The TPIN is allocated to a taxpayer upon registration and is a prerequisite for carrying out transactions in Zambia and registering for VAT.
Businesses making taxable supplies of goods or services in Zambia that exceed the taxable turnover threshold of ZMW 800,000 in a 12-month period (under the retrospective view) or ZMW 200,000 in any three consecutive months, determined from the end of each calendar month, have a statutory obligation to register, charge and account for VAT in Zambia.
Businesses that are liable for VAT registration in Zambia are required to register within 30 days from the date that
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:48