• A garnish is used as a last resort in cases where the taxpayer has been uncooperative. A garnish may be placed on the client’s bank accounts as well as with the client’s debtors.

  • Application for VAT registration can be done online using the E-services portal. Confirmation of registration (issuance of a VAT number) can only be done after ZIMRA has verified certain information contained in the application.

    A fully  completed form REV 1  form which  can be downloaded from the ZIMRA website (www.zimra.co.zw)

    In the case of a company the following documents should be attached:

    1.      Copy of Certificate of Incorporation;

    2.      CR14; CR6;

    3.      Stamped current bank statement;

    4.      Certified Copy of Memorandum of Association (1st three pages plus the last page)

    5.      Certified Copy of Articles of Association (1st three pages plus the last page)

    6.      The following Documents for at least 2 Directors

    ü  Certified Copy of ID

    ü  Certified Copies of proof of residence in the form of utility bills or supported with an affidavit if the proof is not in the director’s name.

    ·7.  Letter appointing Public Officer and confirmation that the person has got signing powers to the bank account.


    8.      For Individuals:

    · Stamped current bank statement;

    · Copy of ID;

    · Copy of proof of residence in the form of utility bills, supported with affidavit if not in the trader’s name.

    Upon registration, every registered operator will be issued with a VAT number and advised of the VAT category.


      complete and submit VAT  returns as per requirement

      calculate and remit the correct VAT due to the Commissioner General of ZIMRA on or before the due date

      issue tax/fiscal  invoices, debit notes or credit notes

      Account for VAT if one sells or retains stock or assets.

      Advise the Commissioner General of any changes in business details or when one ceases trade.

      keep accounting records for at least six years after the tax period to which they relate

       Acquire fiscal devices and fiscalise operations.

  • The VAT category is provided in the registration confirmation letter. If this letter is not received within……days of registration please approach the ZIMRA office where the application was submitted. The current VAT categories are as follows:

    Category A & B  returns  and tax due are submitted/paid  bi-monthly

    Category C  returns and tax due are submitted /paid monthly

    Category D tax period for special business allocated by the Commissioner.

  • A non-registered trader is not supposed to charge VAT, if they do so you can report to ZIMRA through hotline numbers or visit to any nearest office.