Mandatory issuance of fiscal receipts via Electronic Fiscal Devices (EFDs) or Virtual Fiscal Devices (VFDs) integrated with the TRA EFDMS portal under the VAT Act, 2014 , the EFD Regulations and the VAT (General) (Amendment) Regulations, 2025 _(Amendment)_Regulations,_2025).pdf).
B2C
mandatory
since 1 July 2010
Retail B2C transactions must produce a fiscal receipt from a certified EFD or VFD , with serial numbers and QR-style verification handled through the Tanzania Revenue Authority EFDMS infrastructure.
B2G
mandatory
since 1 July 2010
Public bodies require an EFD/VFD fiscal receipt for all supplier payments, in line with the VAT Act, 2014 and ongoing TRA enforcement campaigns described in Taxes and Duties at a Glance 2025/2026 .
Failure to issue a fiscal receipt or use of a non-certified device attracts financial penalties and potential criminal sanctions under the EFD offences regime of the Tanzania Revenue Authority.
Standards:
TRA EFD/VFD standards
Supported Formats:
XML / JSON (EFDMS schema)
Fiscal receipt with verification code
Clearance Model:
Real-time fiscalisation through certified Electronic or Virtual Fiscal Devices integrated with the TRA EFDMS portal: each invoice/receipt is signed by the device and transmitted to TRA, which feeds VAT reconciliation. Receipts carry a serial number and verification code printed on the document.
Archiving Requirements:
5 years retention required by the Tax Administration Act; fiscalised data archived by both supplier and TRA EFDMS
N/A
EFD Fiscalisation Becomes Mandatory
1 July 2010
general
Tanzania introduced mandatory use of Electronic Fiscal Devices (EFDs) for VAT-registered taxpayers under the EFD Regulations , administered by the Tanzania Revenue Authority.
VAT Act, 2014 Restates Fiscalisation Obligation
12 December 2014
Legislative
The Value Added Tax Act, 2014 restated and reinforced the obligation for VAT-registered taxpayers to issue fiscal receipts through EFDs, with EFD offences detailed in TRA enforcement guidance.
Virtual Fiscal Devices (VFDs) Introduced
1 January 2020
Technical
TRA introduced Virtual Fiscal Devices (VFDs) allowing software-based fiscalisation integrated with the EFDMS portal , reducing reliance on dedicated hardware devices.
VAT (General) (Amendment) Regulations, 2025
1 July 2025
Legislative
Tanzania published the VAT (General) (Amendment) Regulations, 2025 _(Amendment)_Regulations,_2025).pdf) reinforcing the EFD/VFD obligation and tightening reporting and enforcement provisions, alongside the Taxes and Duties at a Glance 2025/2026 summary.