Documents required when claiming VAT refunds

processed:
Tax invoice
A tax invoice shall contain the following particulars:

• the words “tax invoice” in a prominent place

• the name , address and registration number of the supplier

• name and address of the recipient and, if the receipient is a registered operator, the registration number of the recipient,

• an individual serialised number and the date upon which the tax invoice is issued,

• a description of the goods or services supplied,

• the quantity or volume the goods or services supplied,

• the value of the supply, the amount of tax charged and the consideration for the supply

• where the amount of tax charged is calculated by applying the tax fraction to the consideration, the invoice should show the consideration for the supply or a statement that it includes a charge in respect of tax and at the rate at which the tax was charged

• a fiscalised tax invoice should be inscribed “Fiscal Tax Invoice” and have a fiscal signature at the bottom of the invoice.

Credit and debit notes
These apply where, in relation to the supply of goods or services by any registered operator:

• the supply has been cancelled, or

• the nature of that supply has been varied or altered, or

• the previous agreed consideration of that supply has been altered, or

• the goods or services or part of the goods or services supplied have been returned to the supplier

The supplier shall provide a credit or debit note containing the following particulars:

• the words “credit note” or “debit note” in a prominent place,

• the name, address and VAT  registration number of the registered operator,

• the name and address of recipient,

• the date  on which the credit note was issued,

• a brief explanation of the circumstance giving rise to the issuing of the credit note,

• information sufficient to identify the transaction to which the credit note refers

Please note that for the claim to be allowed, documents in support of refund claims should be original and not copies. Any attempts to claim input tax using any invalid or fake documents will result in the refund being rejected and a 100 percent penalty being levied.
Clients are also reminded that the above documents should be kept for a minimum period of six years as they may be required for tax audit purposes or other forms of verification as required under the law.  Submission of correct and valid documents assists the Zimbabwe Revenue Authority to expeditiously process refund claims. 

• Article submitted by the Zimbabwe Revenue Authority. To contact us:

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