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Zambia Government Gazette dated 2018-08-17 number 6690


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No. 6690] Lusaka,Friday, 17th August, 2018 [Vol. LIV, No. 55

Gazette Notice No. 663 oF 2018 [3194710 Providedthat:
(a) invoices from Electronic Fiscal Devices shall include the
The Value Added Tax terminal identity number, fiscal code and quick
(Laws, Volume 19, Cap. 331) response code; and

General (Amendment) Rules, 2018 (b) for banks registered under the Banking and Financial
Services Act, a bank statement shall qualify as a tax
IN EXERCISE of the powers contained in sections ten, eleven, twelve,
thirteen, eighteen, twenty-seven, twenty-eight, fifty-two andfifty-three
of the Value Added Tax Act, Chapter 331 of Laws of Zambia Issue of Tax Invoices
(hereinafter referred to as “the Act’’) the following Rules are hereby
Gazette Notice No. 46 of2014
PART I 4. (1) A registered supplier shall issue a tax invoice from an
PRELIMINARY invoice book printed by a printer or from a computer package
Title and commencement approved by the Commissioner General.
1. These Rules may be cited as the Value Added Tax General
(2) For a person to be approved as a printer of tax invoices,
(Amendment) Rules, 2018
that person shall:
(i) apply using a form provided by the Commissioner
2. In these Rules— General; and
Gazette Notice No. 86 of 1997
(ii) hold a tax clearancecertificate at the time of application.
‘accounting year’ means a period of twelve months ending
on 31st Decemberor such period as the Commissioner- (3) G)In the case of accounting packages, the Commissioner
General may prescribe; General shall approve specific computer packages and
‘proper attribution’ means the proportion, determined by the list of approved computer packages shall be posted
calculation in accordance with rule ten, of input tax that in Zambia Revenue Authority website: www.zra.org.zm;
can beattributed, for the purposesof section eighteen of and
the Act, to taxable supplies made by a supplier to whom (ii) Taxable suppliers using any of the approved computer
that rule applies. packages need not apply to the Commissioner General.
PART II Gazette Notice No. 46 of2014
Tax Invoices AND Crepit NoTEs
Tax Invoice (4) An approved computer accounting package should have
the following features:
Gazette Notice No. 46 of2014
(i) print invoices or credit notes bearing all the mandatory
3. (1) A tax invoiceis to be issuedfor all supplies of goods and
services and shall includethe following features:
(ii) generate automatic and consecutive documents numbering
(i) the words ‘tax invoice’ displayed in a prominentplace;
with in-built safeguard against reallocation orresetting
(i1) the registered supplier’s name and address;
of the numbers in any circumstances;
(ili) taxpayer identification number; (iii) transform transactions upon posting and printing of a
(iv) the date of issue of the invoice; tax invoice into read-onlyto all users or, where editing
(v) the numberof the invoice taken from a consecutive series; is possible a read-only audit trail showing original
(vi) the customer’s name; details is in-built;
(vii) a description sufficient to identify the goodsor services (iv) periodic transaction reports showing invoice number,
supplied which includes the quantity of the goods or invoice date, customer’s name, description of goods
the extent of the service supplied, the tax exclusive or services supplied, value before VAT and VAT
amount charged for each description of goods and amount;
services supplied and the rate or rates of tax; and
Provided, in the case of related businesses, that the computer
indicate: —
package doesnotsharethe allocation of consecutive invoice
—the total amount charged on the invoice, numbers with transactions in respect of which the goods or
exclusive of tax:
services are supplied in another country and do notfall within
—the rate and amountof discount given,if any; the scope of Chapter 331 of the Laws of Zambia.
—thetotal tax charged; and
(5) Tax invoices not meeting the requirements of Rules (3) and
—thetotal amount charged onthe invoice, inclusive
(4) shall not be accepted as evidence for input tax claims.
of tax