The Zimbabwe Revenue Authority (ZIMRA) issued Public Notice 01 of 2026 at the start of the new year to remind all registered operators of their VAT compliance obligations for the December 2025 tax period. The notice sets out specific deadlines, mandatory filing channels, documentation requirements, and payment procedures that every registered operator must observe. This article walks through each requirement in the order it appears in the notice.
Return and Payment Deadlines
Public Notice 01 of 2026 draws attention to the deadlines prescribed under Statutory Instrument (SI) 81 of 2025, which governs the submission of VAT returns and the settlement of VAT liabilities. For the December 2025 tax period, the following deadlines apply:
- VAT Return Submission Deadline: 10 January 2026. All registered operators in Category B, C, and D, as well as those Category A operators whose tax period ended on 31 December 2025, are required to submit their VAT returns through the TaRMS self-service portal no later than this date.
- VAT Payment Deadline: 15 January 2026. The full amount of tax due as declared on the return must be settled by 15 January 2026. Where payment is made through a bank, operators are advised to allow sufficient time for banking clearing cycles so that the funds reach ZIMRA's account by the due date.
Missing either deadline exposes the registered operator to interest and penalties under the Value Added Tax Act [Chapter 23:12]. Interest accrues on unpaid tax from the due date at the prescribed rate, and a late submission penalty applies separately from any late payment interest.
TaRMS Self-Service Portal Filing
ZIMRA's notice reaffirms that the Tax and Revenue Management System (TaRMS) self-service portal is the sole prescribed channel for VAT return submission. Manual or paper-based submissions are no longer accepted for VAT. Every registered operator must have active access to the TaRMS portal and must use it to file returns.
Operators who have not yet registered on the TaRMS self-service portal are urged to do so immediately through ZIMRA's official website or by visiting the nearest ZIMRA office. Credentials must be kept secure, and operators remain fully responsible for any return submitted under their login credentials.
Where a registered operator uses a tax agent or consultant to file on their behalf, the operator must ensure that the agent is properly authorised in the TaRMS system, and the operator remains liable for the accuracy and timeliness of the return.
Input Tax Schedule Requirement
A key compliance requirement highlighted in Public Notice 01 of 2026 is the mandatory attachment of an input tax schedule to every VAT return. The input tax schedule is a supporting document that lists, in detail, all the purchases and expenses for which the registered operator is claiming a deduction of input tax.
The schedule must include, at minimum, the supplier's name, the supplier's Tax Identification Number (TIN), the date of supply, the invoice number, the value of supply, and the amount of VAT charged. This information allows ZIMRA to cross-reference the input tax claimed by the operator against the output tax declared by the corresponding supplier — a core function of the VAT self-assessment system.
Where a registered operator submits a return without the required input tax schedule, ZIMRA reserves the right to disallow the input tax claim in its entirety, pending the submission of the supporting schedule. Operators should therefore ensure that the schedule is prepared and attached at the time of filing, not as an afterthought.
Withholding Tax Certificates
Where a registered operator has had VAT withheld by a withholding agent during the December 2025 tax period, Public Notice 01 of 2026 requires that the withholding tax certificates issued by those agents be attached to the VAT return as supporting documentation.
Under the VAT withholding mechanism, certain designated agents (such as specified government departments, parastatals, and large corporates listed by ZIMRA) are required to withhold a portion of the VAT payable on supplies made to them and remit it directly to ZIMRA on behalf of the supplier. The withholding tax certificate documents the amount withheld and serves as proof of the credit the supplier is entitled to offset against their output tax liability.
Operators who have been subject to withholding but cannot produce the relevant certificates should contact their withholding agents promptly to obtain them before the return filing deadline. Filing without the certificates, where withholding has occurred, may result in the credit being queried or disallowed during a subsequent audit.
Fiscal Invoice Rule
Public Notice 01 of 2026 reaffirms the strict enforcement of the fiscal invoice requirement as a prerequisite for input tax deductions. Under the VAT Act [Chapter 23:12] and the relevant fiscalisation regulations, a registered operator may only deduct input tax on a supply where the purchase is supported by a valid fiscal tax invoice generated through a ZIMRA-approved fiscalised electronic device.
ZIMRA has made clear that ordinary invoices, pro-forma invoices, statements, cash register receipts from non-fiscalised devices, and delivery notes do not qualify as fiscal tax invoices for input tax purposes. The fiscal tax invoice must bear all the particulars required by law, including the fiscal memory number, the operator's TIN, and the ZIMRA QR code or verification element generated by the fiscalised device.
Any input tax claimed on the basis of a non-compliant document is subject to disallowance, and operators risk additional penalties and interest where input tax has been incorrectly claimed over multiple periods. Operators are advised to audit their purchase records before filing to confirm that every input tax claim is backed by a compliant fiscal tax invoice.
TIN-Based Payment Process
The notice sets out the process for making VAT payments through the banking system using the Tax Identification Number (TIN)-based payment method. Under this process, registered operators must ensure that all payments are referenced with the correct TIN and the relevant tax period to ensure proper allocation of the payment to the correct account and tax type in TaRMS.
Payments that are not properly referenced with the operator's TIN and period may be misallocated or held in suspense, which can result in the system reflecting an outstanding liability even where payment has been made. This in turn may attract incorrect interest and penalty computations. Operators are encouraged to retain proof of payment (such as a bank-stamped deposit slip or electronic transfer confirmation) and to verify within TaRMS that the payment has been correctly allocated before the payment deadline passes.
Where a payment is made through a mobile money platform or RTGS, the same TIN-referencing principle applies. Operators should familiarise themselves with the specific payment reference format required by their banking institution and by ZIMRA's payment allocation system.
Outstanding Returns
Public Notice 01 of 2026 includes a reminder to all registered operators who have outstanding VAT returns for prior periods to submit those returns without delay. Outstanding returns attract late submission penalties for each period in which a return is outstanding, and interest continues to accrue on any unpaid tax liability.
ZIMRA has indicated that operators with persistent outstanding returns are subject to escalated enforcement action, including the issuance of assessments based on estimated tax, garnishee orders against bank accounts, and referral for civil recovery proceedings. The notice encourages operators to regularise their compliance position by submitting all outstanding returns and settling any arrear liabilities, or by contacting ZIMRA to discuss a payment arrangement where full payment cannot be made immediately.
Registered operators who are uncertain about which periods remain outstanding can log into the TaRMS self-service portal and review their filing history and compliance status from their account dashboard.
Action Plan Checklist
Based on the requirements set out in Public Notice 01 of 2026, the following checklist summarises the key steps every registered operator should take before the January 2026 deadlines:
- Confirm TaRMS portal access. Log in to your TaRMS self-service account and ensure your credentials are active and your VAT registration details are current.
- Prepare your input tax schedule. Compile a full list of all purchases and expenses for December 2025 for which you are claiming input tax deductions. Verify that each line item is supported by a valid fiscal tax invoice.
- Gather withholding tax certificates. Contact all clients or payers who are designated withholding agents and obtain the relevant withholding tax certificates for the December 2025 period.
- File your VAT return by 10 January 2026. Submit the completed return through TaRMS, attaching the input tax schedule and withholding tax certificates as required. Do not wait until the last day.
- Make payment by 15 January 2026. Settle your net VAT liability in full, ensuring the payment is referenced with your TIN and the correct tax period. Allow for bank clearing times.
- Submit any outstanding prior period returns. Use the same filing window to bring any overdue returns up to date and reduce your exposure to penalties and interest.
- Verify payment allocation in TaRMS. After making payment, log back into TaRMS to confirm that the payment has been correctly allocated to the December 2025 VAT period.
A Note on Return Submission and Payment Sequencing
ZIMRA's system requires that a VAT return be submitted before or at the time of payment. A payment made without a corresponding submitted return cannot be automatically allocated. Operators should therefore always file first, then pay, using the payment reference generated by TaRMS after successful return submission wherever that feature is available.