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Zimbabwe e-Invoicing

Last reviewed 7 October 2026·2 official sources

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Zimbabwe requires taxpayers to fiscalise every sale through fiscal devices or virtual fiscalisation linked to ZIMRA's Fiscalisation Data Management System (FDMS), enforced since January 2024. Fiscal tax invoices carry a QR code, and since 1 December 2025 FDMS data feeds VAT input tax claims in TaRMS.

Previous
23 April 2025
TaRMS/FDMS integration deadline extended
Latest
9 February 2026
Manual input tax schedules end; only FDMS-valid invoices qualify

Zimbabwe e-Invoicing Overview

B2B
mandatory
since 1 January 2024
All VAT-registered operators must fiscalise and comply with the Fiscalisation Data Management System (FDMS) of the Zimbabwe Revenue Authority (ZIMRA), and ZIMRA states that taxpayers below the USD 25,000 VAT registration threshold must also fiscalise under section 90 of the Income Tax Act. Public Notice 92 of 2023 set 31 December 2023 for upgrading devices and made FDMS compliance a condition for a Tax Clearance Certificate from 1 January 2024. Under Public Notice 80 of 2024 , invoices not generated by an FDMS-interfaced device cannot support a VAT input tax or income tax expenditure claim.
B2G
mandatory
since 1 January 2024
No separate B2G regime exists. The fiscalisation obligation attaches to the supplier, and Public Notice 37 of 2026 restates that every sales transaction must be recorded through the fiscal device, so suppliers to public bodies issue the same FDMS fiscal tax invoice as on any other sale.
B2C
mandatory
since 1 January 2024
Retail sales are covered by the same obligation: every point of sale must issue fiscal tax invoices or receipts through a device or virtual application interfaced with FDMS. Each receipt can be checked by its QR code or authentication code on the FDMS validation portal , and Public Notice 101 of 2024 lists failure to demand a fiscal invoice or receipt as making goods liable to seizure, although they may be released if the invoice or receipt is produced within 24 hours.

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Implementation Timeline(9 events)

Key mandate dates. Select a date for detail, or show all updates below.

ZIMRA announces the FDMS
30 June 2023
general
ZIMRA announced the Fiscalisation Data Management System in Public Notice 40 of 2023, a back-end that interfaces with fiscal devices at taxpayers' points of sale and adds virtual fiscalisation options.
FDMS-valid invoices required for input tax
9 August 2023
general
Public Notice 50 of 2023 told registered operators to upgrade their fiscal devices to interface with FDMS and print QR and authentication codes, with fiscal tax invoices validated through FDMS required for VAT input tax claims from 1 September 2023.
FDMS upgrade deadline and tax clearance condition
20 December 2023
general
Public Notice 92 of 2023 required devices and point-of-sale systems to be upgraded by 31 December 2023 and made FDMS compliance a requirement for Tax Clearance Certificates from 1 January 2024. It also allowed server-to-server virtual fiscalisation through APIs.
Non-compliant invoices barred from input tax claims
15 October 2024
general
Public Notice 80 of 2024 confirmed that fiscal tax invoices must come from an FDMS-interfaced device, show "valid" on the validation portal and capture full buyer details where the buyer requires a fiscal tax invoice.
FDMS non-compliance penalties published
17 December 2024
Penalties
Public Notice 101 of 2024 set out the consequences of non-compliance with FDMS, from USD 1,000 for failing to issue fiscal invoices to daily civil penalties per point of sale.
TaRMS/FDMS integration deadline extended
23 April 2025
Technical
Public Notice 22 of 2025 extended the cut-off for integrating the Tax and Revenue Management System (TaRMS) with FDMS to 31 May 2025, so that input tax data would flow from fiscal tax invoices into VAT returns.
Fiscal devices must transmit buyer details
15 May 2025
Technical
Public Notice 30 of 2025 told registered operators to upgrade their fiscal devices on or before 31 May 2025 so that buyer details captured on fiscal tax invoices, debit notes and credit notes are transmitted to FDMS.
TaRMS/FDMS integration takes effect
1 December 2025
Technical
Under Public Notice 63 of 2025 , issued on 14 November 2025, the integration applies from 1 December 2025 to all valid fiscal tax invoices, debit notes received and credit notes issued. Input tax schedules are populated from FDMS data for VAT returns due from 10 January 2026.
Only FDMS-valid invoices qualify for input tax
9 February 2026
general
Public Notice 11 of 2026 confirmed that manual input tax schedules ended for VAT tax periods from 1 January 2026, unless the Commissioner approves otherwise. Fiscal tax invoices now populate automatically from FDMS into TaRMS, and only invoices shown as "Valid" on the FDMS validation portal with correct buyer details qualify, following the definition of a fiscal tax invoice in the Finance Act 7 of 2025.

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Compliance Regime

Tax Authority
Zimbabwe Revenue Authority (ZIMRA)
CTC Model
Real-time reporting
Real-time fiscalisation without pre-clearance. Each receipt or invoice is signed by the hardware or virtual fiscal device and submitted to FDMS, which countersigns it after submission. In online mode a delayed submission must be completed before the fiscal day is closed; offline-mode devices upload their receipts as files once a connection is available. Validated invoice data feeds the input tax schedules in TaRMS.
Standards
ZIMRA Fiscal Device Gateway API Specification v7.2

Record-keeping & Reporting

Archiving
6 years retention under section 57 of the VAT Act and section 37B of the Income Tax Act

Technical Formats

JSON (FDMS Fiscal Device Gateway REST API)
QR-coded fiscal tax invoice or receipt

Penalties

Failure to issue fiscal tax invoices or receipts
USD 1,000 under Public Notice 101 of 2024 .
Failure to acquire and use a fiscal device
USD 1,000 and a civil penalty of USD 25 per point of sale per day, for up to 90 days, under Public Notice 101 of 2024 .
Failure to meet interface requirements
USD 25 per point of sale per day, for up to 90 days, under Public Notice 101 of 2024 .
Tampering with fiscal devices
USD 1,000 per point of sale or three times the tax involved, whichever is higher, under Public Notice 101 of 2024 .
Input tax and expenditure denial
Non-compliant fiscal tax invoices cannot be used to claim VAT input tax or income tax expenditure under Public Notice 80 of 2024 .
Latest Update
Timeline Update
9 Feb 2026

Manual input tax schedules end; only FDMS-valid invoices qualify

ZIMRA Public Notice 11 of 2026, issued on 9 February 2026, confirmed that manual input tax schedules are no longer accepted for VAT tax periods from 1 January 2026 unless the Commissioner approves. Fiscal tax invoices populate automatically from the Fiscalisation Data Management System (FDMS) into TaRMS, and only invoices shown as valid on the FDMS validation portal with correct buyer details can support an input tax claim, under the fiscal tax invoice definition in the Finance Act 7 of 2025.

View full details on News page

Official Sources

  • ZIMRAZimbabwe Revenue AuthorityTax authority
  • FDMSFiscalisation Data Management SystemMandate portal
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Related Countries

  • BeninBeninMandatory
  • BurundiBurundiMandatory
  • Cabo VerdeCabo VerdeMandatory
  • Côte d'IvoireCôte d'IvoireMandatory

Frequently asked questions about e-Invoicing in Zimbabwe

Yes, e-Invoicing is mandatory in Zimbabwe for B2B (since 1 January 2024) and B2G (since 1 January 2024) transactions.

B2B e-Invoicing in Zimbabwe is mandatory since 1 January 2024. All VAT-registered operators must fiscalise and comply with the Fiscalisation Data Management System (FDMS) of the Zimbabwe Revenue Authority (ZIMRA), and ZIMRA states that taxpayers below the USD 25,000 VAT registration threshold must also fiscalise under section 90 of the Income Tax Act. Public Notice 92 of 2023 set 31 December 2023 for upgrading devices and made FDMS compliance a condition for a Tax Clearance Certificate from 1 January 2024. Under Public Notice 80 of 2024 , invoices not generated by an FDMS-interfaced device cannot support a VAT input tax or income tax expenditure claim.

B2G e-Invoicing in Zimbabwe is mandatory since 1 January 2024. No separate B2G regime exists. The fiscalisation obligation attaches to the supplier, and Public Notice 37 of 2026 restates that every sales transaction must be recorded through the fiscal device, so suppliers to public bodies issue the same FDMS fiscal tax invoice as on any other sale.

Zimbabwe supports the following e-Invoice formats: JSON (FDMS Fiscal Device Gateway REST API), QR-coded fiscal tax invoice or receipt.

Zimbabwe uses the following e-Invoicing standards: ZIMRA Fiscal Device Gateway API Specification v7.2. Archiving requirement: 6 years retention under section 57 of the VAT Act and section 37B of the Income Tax Act.

Real-time fiscalisation without pre-clearance. Each receipt or invoice is signed by the hardware or virtual fiscal device and submitted to FDMS, which countersigns it after submission. In online mode a delayed submission must be completed before the fiscal day is closed; offline-mode devices upload their receipts as files once a connection is available. Validated invoice data feeds the input tax schedules in TaRMS.

Zimbabwe has penalties for e-Invoicing non-compliance. Failure to issue fiscal tax invoices or receipts: USD 1,000 under Public Notice 101 of 2024; Failure to acquire and use a fiscal device: USD 1,000 and a civil penalty of USD 25 per point of sale per day, for up to 90 days, under Public Notice 101 of 2024; Failure to meet interface requirements: USD 25 per point of sale per day, for up to 90 days, under Public Notice 101 of 2024; and 2 more.

B2C e-Invoicing in Zimbabwe is mandatory since 1 January 2024. Retail sales are covered by the same obligation: every point of sale must issue fiscal tax invoices or receipts through a device or virtual application interfaced with FDMS. Each receipt can be checked by its QR code or authentication code on the FDMS validation portal , and Public Notice 101 of 2024 lists failure to demand a fiscal invoice or receipt as making goods liable to seizure, although they may be released if the invoice or receipt is produced within 24 hours.
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