11/05/2026
Non usage of smart invoice lands 7 tax payers in legal trouble with ZRA
SEVEN tax payers are about to start dancing to the legal beat initiated by the Zambia Revenue Authority (ZRA) for failing to use smart invoicing.
According a the the authority, the seven taxpayers will be prosecuted for for willful failure to comply with Smart Invoicing requirements which include usage.
The prosecutions are part of the ZRA’s intensified Smart Invoice enforcement program which is targeting to boost the usage of the Smart Invoicing system for all registered taxpayers.
ZRA corporate affairs manager Oliver Nzala said Issuing a Smart Invoice is no longer just a regulatory requirement but it is part of how business is done in in the country.
Nzala acknowledged that while over 44,110 businesses have already adopted Smart Invoice, registration alone is no longer enough.
"Usage must be consistent, accurate, and timely," Nzala added.
He said adopting it is one step; using it correctly, consistently, and confidently is what will protect tax payers'operations against disruptions due to non-compliance.
The ZRA stressed that failure to issue, or the issuance of non-compliant invoices outside of the mandated electronic system, is treated as a serious tax violation, with penalties the Value Added Tax (VAT) Act.
Nzala explained that that failure for taxpayers to issue Smart-compliant invoices face penalties, including fines of up to K120,000 and/or imprisonment for up to 3 years.
Therefore, he encouraged businesses to take this seriously.
Meanwhile, to increase usage of smart invoice, ZRA has Increased field inspections to ensure all eligible businesses are using Smart Invoice correctly.
This includes issuing notices to entities with irregular usage or gaps in transaction reporting.
"Every Smart Invoice issued invoice carries a ZRA-issued QR code. This can be scanned to verify the authenticity of the invoice," stated Nzala.
Kalemba May 11, 2026