ZRA TO PROSECUTE 7 TAXPAYERS OVER SMART INVOICE NON-COMPLIANCE

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Posted by admin on May 11, 2026 at 5:57 AM

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The Zambia Revenue Authority (ZRA) has announced that seven taxpayers will face prosecution for willful failure to comply with Smart Invoicing requirements, marking a significant escalation in its enforcement programme.

ZRA Corporate Affairs Manager Oliver Nzala stressed that issuing a Smart Invoice is no longer just a regulatory requirement but an integral part of how business is conducted in Zambia.

“Usage must be consistent, accurate, and timely. Adopting it is one step; using it correctly, consistently, and confidently is what will protect taxpayers’ operations against disruptions due to non-compliance,” Nzala said.

According to ZRA, while 44,110 businesses have already adopted Smart Invoice, registration alone is insufficient. Failure to issue Smart-compliant invoices is treated as a serious tax violation under the Value Added Tax (VAT) Act, carrying penalties of up to K120,000 and/or three years imprisonment.

Nzala explained that every Smart Invoice carries a ZRA-issued QR code that can be scanned to verify authenticity.

To boost compliance, ZRA has intensified field inspections and is issuing notices to businesses with irregular usage or gaps in transaction reporting.

The prosecutions underscore ZRA’s determination to strengthen tax compliance, transparency, and accountability in Zambia’s business environment.