Public Notice 34 of 2026 Submission of Vat and Digital Services Withholding Tax Returns –Due Dates 10 June 2026.
VAT returns for Categories A and C for May 2026 are due by 10 June, with payment by 15 June; input tax on imports, capital goods and imported services still needs manual schedules.
ZIMRA reminds VAT-registered operators in Categories A and C, and appointed Digital Services Withholding Tax (DSWT) agents, that returns for the period ended 31 May 2026 are due on or before 10 June 2026, with payments due on or before 15 June 2026, under S.I. 81 of 2025 and the Finance Act 7 of 2025.
Returns must be completed in full and filed online in TaRMS through the self-service portal (mytaxselfservice.zimra.co.zw), with Value Added Withholding Tax certificate schedules attached to support credits for VAT withheld.
On input tax: manual schedules are no longer needed for domestic purchases used to make taxable supplies, because these are automated through the Invoice Management Module in TaRMS. Returns claiming input tax on imported goods, capital goods or imported services must still attach manual input tax schedules and/or evidence. Fiscal tax invoices auto-populate from FDMS, and only invoices showing "Valid" on the FDMS Validation Portal with correct buyer details can be claimed; they must meet section 20(4) of the VAT Act.
The VAT rate is 15.5%, and every point of sale must be fiscalised and transmit every sale to FDMS. DSWT returns cannot yet be filed in TaRMS and go in manually at the nearest ZIMRA office or through the ZIMRA Contact Centre email; DSWT payments continue through the Single Account System. Payments must be in the currency of trade, except for income tax. This notice was issued on 10 June 2026.
What changed
- Manual input tax schedules are no longer required for domestic purchases, but are still required for imported goods, capital goods and imported services.
- DSWT returns may be submitted at a ZIMRA office or through the Contact Centre email.
Who this affects
- VAT-registered operators in Categories A and C
- Digital Services Withholding Tax agents
- Businesses claiming input tax on imports, capital goods or imported services
Plain-language summary — not legal advice. Always read the full instrument.