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Zambia - VAT registration guide

Updated by Simon Njelemba, PKF Zambia Chartered Accountants

VAT registration threshold – local establishment	ZMW 800,000 in a 12-month period �� ZMW 200,000 in any 3 consecutive months

VAT registration threshold – no local establishment	Not applicable

Voluntary VAT registration	A taxable supplier with annual turnover below the statutory threshold of ZMW 800,000 in any consecutive 12-month period has an option to register voluntarily for VAT in Zambia. Suppliers who register voluntarily must: • renew the VAT registration every 12 months; and • notify the Commissioner-General, in writing, 30 days before the expiry of the 12-month period of their intention to renew the VAT registration. �� A supplier who fails to notify the Commissioner-General as required will be deregistered and any liability will immediately become payable.

How to register for VAT	Businesses are first required to register with the Zambia Revenue Authority for a taxpayer identification number (known in Zambia as a 'TPIN'). A TPIN is a unique computer-generated number allocated to a taxpayer upon registration and is a prerequisite for carrying out transactions in Zambia,