How to Register for VAT in Zimbabwe: A Step-by-Step Guide

How to Register for VAT in Zimbabwe

Registering for Value Added Tax (VAT) is a critical step for businesses operating in Zimbabwe, especially for those whose revenue exceeds the VAT threshold. VAT registration ensures that your business complies with tax laws and can issue VAT invoices, claim input tax, and avoid penalties. Below is a comprehensive guide on how to register for VAT in Zimbabwe.How to Register for VAT in Zimbabwe 2025

Step 1: Determine Eligibility for VAT Registration

Before starting the registration process, you must determine whether your business qualifies for VAT registration. Businesses that exceed the VAT threshold of US$60,000 in annual taxable turnover are required to register. Even if your revenue is below this threshold, you can voluntarily register if your business expects to grow beyond it.

Step 2: Access ZIMRA E-Services Portal

The Zimbabwe Revenue Authority (ZIMRA) offers an online platform for VAT registration. To start the process, visit the ZIMRA E-Services portal at www.zimra.co.zw and create an account if you don’t already have one.

Step 3: Download the REV 1 Form

The key document required for VAT registration is the REV 1 Form, which can be downloaded from the ZIMRA website. This form must be fully completed with all the necessary information about your business.

Step 4: Attach Required Documents

Depending on whether you are registering as a company or an individual, you will need to attach specific supporting documents to your VAT registration application. Below is a breakdown of the required documents:

For Companies:

1. Copy of Certificate of Incorporation: Proof that the company is legally registered.
2. CR14 Form: This form provides information about the company’s directors.
3. CR6 Form: This form lists the registered office address of the company.
4. Stamped Current Bank Statement: A current bank statement from the company’s operational account, stamped by the bank.
5. Certified Copy of Memorandum of Association: Provide the first three pages and the last page, certified by an authorized official.
6. Certified Copy of Articles of Association: Similar to the Memorandum, submit the first three pages and the last page, certified.
7. Documents for at least 2 Directors:
   • Certified Copy of ID: National ID or passport.
   • Certified Proof of Residence: Utility bills or an affidavit if the bill is not in the director’s name.
8. Letter Appointing a Public Officer: A letter confirming the appointment of a public officer for the company and stating that this person has signing powers for the company’s bank account.

For Individuals:

1. Stamped Current Bank Statement: A recent statement stamped by the bank.
2. Copy of ID: National ID or passport.
3. Proof of Residence: Utility bill in the individual’s name, or a supporting affidavit if the bill is not in their name.

Step 5: Submit Application via E-Services Portal

Once you have completed the REV 1 Form and attached the required documents, submit the application online through the ZIMRA E-Services portal. The portal allows for electronic submission of all documents, making the process more efficient and reducing the need for in-person visits.

Step 6: Await Confirmation and Verification

After submitting your VAT application, ZIMRA will verify the information provided. This verification process may include a review of your business operations and financial records. Once the verification is complete, ZIMRA will issue your business with a VAT registration number.

Step 7: Receive VAT Registration Number and Category

Upon successful registration, ZIMRA will assign your business a VAT registration number. Additionally, you will be informed of your VAT category, which determines the frequency with which you will need to submit VAT returns (monthly or quarterly).

Benefits of VAT Registration

• Claiming Input Tax: You can claim back VAT paid on goods and services used in your business.
• Issuing VAT Invoices: Your business will be able to charge VAT on taxable goods and services, ensuring compliance with the law.
• Improved Credibility: VAT registration boosts the credibility of your business, especially when dealing with large clients and government tenders.

Registering for VAT in Zimbabwe is a straightforward process that requires completing the REV 1 Form and submitting supporting documents through the ZIMRA E-Services portal. Whether you are a company or an individual trader, adhering to the VAT registration requirements will ensure compliance with Zimbabwe’s tax laws and position your business for growth.