THE Zambia Revenue Authority is preparing to prosecute seven taxpayers for willfully failing to comply with Smart Invoicing requirements, the agency said Monday.
The prosecutions are part of ZRA’s intensified enforcement program aimed at boosting usage of the Smart Invoicing system among all registered taxpayers.
ZRA said failure to issue invoices, or issuing non-compliant invoices outside the mandated electronic system, is a serious tax violation under the Value Added Tax Act.
While more than 44,110 businesses have registered for Smart Invoice, the agency said registration alone is no longer sufficient. Usage must be consistent, accurate and timely.
To increase compliance, ZRA has stepped up field inspections to ensure eligible businesses are using Smart Invoice correctly. The agency is issuing notices to entities with irregular usage or gaps in transaction reporting.
Taxpayers failing to issue Smart-compliant invoices face fines of up to K120,000, imprisonment for up to three years, or both.
Every Smart Invoice carries a ZRA-issued QR code that can be scanned to verify authenticity, the agency said.
“Issuing a Smart Invoice is no longer just a regulatory requirement — it’s part of how business is done in Zambia,” ZRA Corporate Communications Manager Oliver Nzala said. “Using it correctly, consistently and confidently is what will protect your operations from disruptions as a result of non-compliance.”
“We encourage businesses to take this seriously,” Nzala said. “The cost of non-compliance, both financial and reputational, is simply too high.”
(Mwebantu, Monday, 11th May, 2026)
