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© 2026 VATfaqs.com - Global VAT News

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    Fonoa
    January 23, 2026 (about 1 month ago)

    Zimbabwe Clarifies VAT & DSWT Rules for Non-Resident Digital Services

    Featured image for: Zimbabwe Clarifies VAT & DSWT Rules for Non-Resident Digital Services
    Zimbabwe VAT News • Fonoa

    Summary

    Zimbabwe’s tax authority has clarified that non‑resident digital service providers must remain VAT‑registered if their annual turnover from services consumed in Zimbabwe exceeds USD 25,000, even after the introduction of Digital Services Withholding Tax (DSWT). The DSWT withholding amount is credited against the supplier’s VAT liability, but all compliance obligations, including fiscalisation, continue to apply. The fiscalisation mandate has been live for all VAT‑registered taxpayers since June 2025.

    Key Insights

    What is the VAT registration threshold for non‑resident digital service providers in Zimbabwe?

    They must register if their annual turnover from services consumed in Zimbabwe exceeds USD 25,000.

    Does the introduction of DSWT allow non‑resident suppliers to deregister from VAT?

    No, DSWT does not allow deregistration; VAT registration remains mandatory.

    When did the fiscalisation mandate become live in Zimbabwe?

    The fiscalisation mandate has been live for all VAT‑registered taxpayers since June 2025.

    How is the DSWT withheld amount treated in VAT calculations?

    The withheld amount is credited against the supplier’s VAT liability.

    What compliance obligations remain for non‑resident suppliers under DSWT?

    They must continue to issue fiscalised invoices and comply with both VAT and DSWT requirements.

    Africa
    Zimbabwe
    Compliance
    E-Invoicing
    Cross-Border
    VAT Update
    Digital Services
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