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Zambia - VAT registration guide

Contributed 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	All businesses that qualify for VAT registration in Zambia are required to complete a VAT registration application. �� VAT registration applications in Zambia are generally submitted electronically via the Zambia Revenue Authority's