Mandatory fiscalisation through certified fiscal devices integrated with the Fiscalisation Data Management System (FDMS) of the Zimbabwe Revenue Authority . All registered operators must transmit invoice data in real time, and following Public Notice 63 of 2025 the FDMS must be integrated with the new Tax and Revenue Management System (TARMS).
B2C
mandatory
since 1 January 2024
Retail B2C transactions must be issued via certified fiscal devices connected to FDMS , with receipts carrying a fiscal device serial number, verification code and QR code that consumers can verify through ZIMRA channels.
B2G
mandatory
since 1 January 2024
Public bodies require a fiscalised invoice processed through the FDMS for all supplier payments, in line with ZIMRA Public Notice 92 of 2023 on FDMS compliance .
Failure to fiscalise transactions through the FDMS attracts administrative and financial penalties under the VAT Act, with potential disallowance of input VAT for the buyer in line with ZIMRA Public Notice 92 of 2023 .
Standards:
ZIMRA Fiscalisation and FDMS standards
Supported Formats:
XML / JSON (FDMS schema)
QR-coded fiscal receipt
Clearance Model:
Real-time fiscalisation through certified fiscal devices integrated with the FDMS of ZIMRA: each invoice or receipt is signed by the fiscal device and transmitted to FDMS, which now feeds TARMS for VAT reconciliation. Receipts carry a verification code and QR for buyer-side verification.
Archiving Requirements:
6 years retention required by the Income Tax Act and VAT Act; fiscalised data archived by ZIMRA via FDMS/TARMS
N/A
Public Notice 63 of 2025 — Mandatory TARMS-FDMS Integration
31 December 2025
Technical
ZIMRA issued Public Notice 63 of 2025 on TARMS-FDMS integration requiring all fiscalised taxpayers to integrate FDMS with TARMS, enabling end-to-end real-time transmission of invoice data and tighter VAT reconciliation.