The export of goods from Zambia is zero-rated for VAT purposes subject to certain conditions being met. Failure to meet these conditions may result in such goods being standard rated. Further, for goods to qualify for exports, the goods must be sold direct to a business abroad by or on behalf of the supplier.
Conditions of qualifications for zero-rating of exports:
- Copies of export documents for the goods, bearing a certificate of shipment provided by ZRA.
- Copies of import documents for the goods, bearing certificate of importation into the country of destination provided by the customs authority of the country of destination or copies of transit documents for goods bearing a certificate of transit provided by the customs authority of the country of transit.
- Tax invoice for the goods exported
- Documentary evidence proving the payment for the goods has been made in the exporter’s bank account in Zambia
- Such other documentary evidence as the authorized officer may reasonably require:
The other documentary evidence may include but not limited to:
- Export Release (electronic confirmation of exit for all exports),
- any regulatory permits/ certificates from Government Ministries and departments etc