ZRA Mandates Smart Invoicing at Filling Stations, 494 Already Onboarded
The Zambia Revenue Authority (ZRA) has announced a mandatory directive requiring all filling stations nationwide to issue Smart Invoices for all Business-to-Business (B2B) transactions as part of efforts to improve tax compliance and streamline VAT processes.
Speaking on the new directive, ZRA Corporate Communications Manager Oliver Nzala explained that for Business-to-Consumer (B2C) or individual transactions, Smart Invoices are only to be issued upon request by the consumer. All other B2C sales that are not invoiced must be consolidated into a single summary invoice, generated at the end of each business day or shift.
“Filling stations are advised to ensure strict adherence to this directive to remain compliant with Smart Invoicing requirements,” Nzala said.
He further stated that the Authority has launched a vigorous nationwide onboarding campaign to ensure that all fuel retailers are integrated into the Smart Invoicing system. This move, he noted, is intended to prevent operational disruptions and delays in Input VAT claims, especially for businesses heavily reliant on fuel.
As of the latest update, 494 filling stations have successfully joined the Smart Invoicing platform. Of these, 435 have been onboarded via the Desktop solution, while 59 have integrated their systems directly with Smart Invoice. Lusaka tops the list with 281 onboarded stations, followed by Kitwe (30), Ndola (30), and Chibombo (23).
Nzala emphasized that this targeted initiative demonstrates ZRA’s commitment to full national coverage and seamless compliance for fuel retailers.
He added that the Authority continues to explore smarter and more efficient ways of doing business, without compromising the convenience and operational efficiency of taxpayers.
