TAX MATTERS: VAT implication on services supplied to a non-resident

Value Added Tax (VAT) is an indirect tax on consumption, charged on the supply of taxable goods and services. It is the responsibility of persons who are registered for VAT (also known as registered operators) to charge and collect VAT on behalf of the fiscus.

Exception applies only with regard to importation of goods or services; in which case it is the importer whether individual or company who is liable to pay the VAT to the Zimbabwe Revenue Authority (Zimra). Registered operators must charge VAT on sales to their customers, unless the goods are exempt in terms of t