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.
They must register if their annual turnover from services consumed in Zimbabwe exceeds USD 25,000.
No, DSWT does not allow deregistration; VAT registration remains mandatory.
The fiscalisation mandate has been live for all VAT‑registered taxpayers since June 2025.
The withheld amount is credited against the supplier’s VAT liability.
They must continue to issue fiscalised invoices and comply with both VAT and DSWT requirements.
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