Public Notice 41 of 2026 VAT returns and payments date 10 July 2026

ZIMRA reminds VAT-registered operators in Categories B and C, and appointed Digital Services Tax (DST) withholding agents, that returns for the period ended 30 June 2026 are due on or before 10 July 2026, with payments due on or before 15 July 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 by appointed agents.

On input tax: manual input tax schedules are no longer accepted for tax periods from 1 January 2026 unless the Commissioner approves. Fiscal tax invoices auto-populate from the Fiscalisation Data Management System (FDMS) into the Invoice Management Module in TaRMS, and only invoices showing "Valid" on the FDMS Validation Portal, with correct buyer details, can be claimed. Invoices must meet section 20(4) of the VAT Act. Every point of sale must use a compliant fiscal device interfaced with FDMS; the notice restates the VAT rate as 15.5%, and says fiscal devices may be hardware machines or virtual applications, systems or software approved by the Commissioner.

DST returns cannot yet be filed in TaRMS and must be submitted manually at the nearest ZIMRA office using the prescribed form on the ZIMRA website; DST payments continue through the Single Account System. Late returns and payments attract penalties, interest and prosecution, and payments must be made in full, on time and in the currency of trade.

This notice was issued on 7 July 2026.