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VAT and Customs Duties

VAT affects most transactions involving the provision of goods or services in Zimbabwe where a tax payer is making minimum of RTGSD60,000 (sixty thousand real time gross settlement dollars) in revenue from the provision of those goods and services.

 An understanding of how VAT operates is essential if businesses are to avoid failing to charge VAT when appropriate or charging VAT on exempt or zero-rated products; as well as unnecessary costs in terms of not being able to reclaim VAT charged to them. 

Further, any business or individual wishing to import shall encounter customs requirements. 

Our lawyers in Zimbabwe advise clients on the incidence of VAT, how to structure commercial transactions in a VAT efficient way and registration and compliance generally. Further our lawyers advise clients regarding customs requirements as well as assisting to apply for project specific exemptions.

Experience has included advising:

  • A client with obtaining value added tax zero-rating status in terms of the Value Added Tax Act in the context of the sale of a business.
  • A foreign client regarding VAT on imported services and assisting in obtaining VAT exemptions for a project of national importance
  • A property developer regarding VAT and structuring for tax purposes