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ZERO RATING ON EXPORTED GOODS

2 Sept 2022

TAX MADE EASY

The export of goods from Zamia is zero-rated for VAT purposes subject to certain conditions being met. Failure to meet these conditions may result in such goods being standard-rated. Furthermore, for goods to qualify for exports, the goods must be sold directly to a business abroad by or on behalf of the supplier.

 

Conditions of qualifications for zero-rating of exports:


  • Copies of export documents for the goods, bearing a certificate of shipment provided by ZRA.

  • Copies of import documents for the goods, bearing a certificate of importation into the country of destination provided by the customs authority of the country of destination or copies of transit documents for goods bearing a certificate of transit provided by the customs authority of the country of transit.

  • Tax invoice for the goods exported.

  • Documentary evidence proving the payment for the goods has been made in the exporter’s bank account in Zambia.

  • Such other documentary evidence as the authorized officer may reasonably require. The other documentary evidence may include but not limited to: export release (electronic confirmation of exit for all exports), any regulatory permits/ certificates from Government Ministries and departments etc.

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