ZRA intensifies national campaign to make Smart Invoicing mandatory for all filling stations

The Zambia Revenue Authority (ZRA) has intensified a nationwide campaign to onboard all fuel service stations onto its Smart Invoicing platform, making the initiative mandatory for all players in the sector.

In a statement issued on Wednesday, ZRA Corporate Communications Manager, Oliver Nzala, revealed that 494 filling stations had so far been successfully onboarded—435 through the Desktop solution and 59 via system integration with the Smart Invoice platform.

Lusaka leads the rollout with 281 service stations now on the platform, followed by Kitwe and Ndola with 30 each, and Chibombo with 23.

Nzala explained that the campaign aimed to streamline tax compliance and prevent disruptions in business operations, especially in relation to the claiming of Input VAT by entities heavily reliant on fuel purchases.

“ZRA has directed that all filling stations must issue Smart Invoices for all Business-to-Business (B2B) transactions,” he said, adding, “For Business-to-Consumer (B2C) or individual transactions, Smart Invoices should be issued upon request by the customer.”

He further clarified that all remaining B2C sales not covered by individual invoices must be compiled into a single summary invoice, to be generated at the close of each business day or shift.

“Filling stations are urged to strictly adhere to these directives to remain compliant with the Smart Invoicing requirements,” Nzala added.

He emphasized that the exercise reflected ZRA’s broader commitment to achieving full compliance across the fuel retail sector while continuously seeking more efficient, taxpayer-friendly systems that do not compromise business operations.

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